Person Who Wants To Avail Sabka Vishwas Scheme Benefit Must Strictly Abide By Its Terms & Conditions : Supreme Court

The observation was made by the bench of Justices MR Shah and BV Nagarathna while considering SLP assailing Allahabad High Court's order dated August 11, 2021 ("impugned order")

In the impugned order, the bench had refused to extend the time for the petitioner to deposit the amount for availing benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

While dismissing the SLP, the bench said,

"In that view of the matter, the High Court has rightly refused to grant relief to the petitioner for extension of the period to make the deposit under the Scheme. It is a settled proposition of law that a person, who wants to avail the benefit of a particular Scheme has to abide by the terms and conditions of the Scheme scrupulously. If the time is extended not provided under the Scheme, it will tantamount to modifying the Scheme which is the the prerogative of the Government."

Case Before Allahabad High Court

The petitioner had applied for benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for on 31st December which was the last date for making the application.

Upon that application being pressed, the Designated Committee on February 6, 2020 issued form SVLDRS-2 requiring the petitioner to deposit Rs.9,94,040/-. SVLDRS-3. As per section 127 of SVLDRS, the time period provided was for 30 days but he failed to deposit the amount within granted time.

The petitioner had approached the High Court by way of a writ seeking issuance of directions to:

• Include him in the further processing of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 after issuance of SVLDRS-3 and further allow him to deposit the required amount as declared by the department in SVLDRS-3
• Directing the authorities to lift the attachment of bank account being maintained by the Punjab National Bank in the Ramsara Branch, District- Bhatinda, Punjab

Noting the absence of any provision to extend the time, the bench of Justices Naheed Ara Moonis and Saumitra Dayal Singh dismissed the writ.

Case Title: M/S Yashi Constructions v Union of India & Ors| Special Leave to Appeal (C) No. 2070/2022