Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme. The scheme allows a party with an appeal before the Commissioner (Appeals) to file a declaration in Form 1 before the Designated Authority; receipt is acknowledged in Form 2, which suspends the appeal for a fixed period. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge of dues in Form 4, after which the Commissioner matches the order and removes the appeal from his pendency, without creating precedential effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme.
The scheme allows a party with an appeal before the Commissioner (Appeals) to file a declaration in Form 1 before the Designated Authority; receipt is acknowledged in Form 2, which suspends the appeal for a fixed period. The declarant must deposit required sums within a fortnight and report deposits in Form 3 within seven days. The Designated Authority issues a discharge of dues in Form 4, after which the Commissioner matches the order and removes the appeal from his pendency, without creating precedential effect.
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