9911796707
TMI Blog2023 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... e a common question and, therefore, they are disposed of by this common order. 2. Heard the learned Counsel for the parties. 3. The common grievance of the Petitioners in these petitions is regarding absence or inadequacy of reasons as to why the Petitioner's application for the benefit of the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 was rejected. This being the common and limited grievance, it is not necessary to detail the facts of the cases. 4. The Finance Act, 2019 introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Section 120 of the Finance Act brings the Scheme into force on such date as the will be notified. The Scheme in question came into force on 1 September 2019 by notification dated 21 August 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so desires, before issuing the statement indicating the amount payable by the declarant: Provided that on sufficient cause being shown by the declarant, only one adjournment may be granted by the designated committee. (4) After hearing the declarant, a statement in electronic form indicating the amount payable by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. (5) to (8) ..... ..... ..... ..... ..... ..... ..... This section has to be read with Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. The Scheme in short is that when an amount is declared to be payable by the the declarant and the one estimated by the Designated Committee is the same, Form SVLDRS-3 can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the Designated Committee is under no obligation to give any reason whatsoever. The Scheme of section 127 as above contemplates issuance of estimate under Form SVLDRS-2 and then, after giving hearing to the declarant, when sought for, the final statement is issued. Therefore, after the estimate is issued, the declarant can put forth his case that the estimate is not correct and the hearing provided enables him to do so. If the declarant is not informed why his contentions are not accepted, then the statutory requirement of giving opportunity of hearing would be meaningless. We do not intend to suggest that the statutory scheme requires the Designated Authority to pass an order akin to a judgment, but the remarks in the column ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
