Indirect tax dispute resolution: file declaration and pay tax, interest and reduced penalty to obtain disposal and immunity under the scheme. The Indirect Tax Dispute Resolution Scheme, 2016 permits appellants with matters pending before the Commissioner (Appeals) as on 1 March 2016 to file a declaration in Form I by 31 December 2016; acknowledgement suspends appellate proceedings for sixty days. The declarant must, within fifteen days of acknowledgement, pay tax, interest as provided by law, and a penalty equal to twenty five percent of the penalty in the impugned order and notify payment in Form 3. On proof of payment the designated authority shall issue a discharge in Form 4 and the Commissioner will remove the appeal from pendency; such discharge is conclusive for reopening but is not an order on merits and is non refundable.