Kar Vivad Samadhan Scheme inapplicable once appeal attained finality despite pending rectification application

Section 95 of the Kar Vivad Samadhan Scheme, 1998 applied only where the dispute remained subsisting in the manner contemplated by the provision. If the appeal had already attained finality, the mere pendency of a separate rectification application did not revive the matter for Scheme purposes. On that basis, the provision was treated as inapplicable to the petitioner, and no illegality was found in the impugned order.

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Issues: Whether Section 95 of the Kar Vivad Samadhan Scheme, 1998 applied where the appeal had already been decided finally and only a rectification application remained pending.

Analysis: The entitlement to invoke the Scheme depended on the dispute still being subsisting in the manner contemplated by the provision. Where the appeal had already attained finality, the pendency of a separate rectification application did not revive the matter for the purposes of Section 95. On that basis, no illegality was found in the impugned order.

Conclusion: Section 95 of the Kar Vivad Samadhan Scheme, 1998 was held inapplicable to the petitioner.

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