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<h1>Dispute resolution scheme: declaration stays appeals pending, deposit leads to discharge of dues under the scheme.</h1> 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.