SVLDR Scheme —– The petitioner prayed for directions to the respondent to accept the amount as specified in the SLVDRS-3 Form dated 28.01.2020, and  he be given the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme. The petitioner sought the benefit of SVLDR Scheme 2019 and made three voluntary disclosures and deposited the amounts for two disclosures but for the third disclosure he could not deposit due to the COVID-19 Pandemic and due to sad demise of his Father. He is now prepared to deposit the same amount along with interest to the respondents. The counsel for the respondents submitted that the scheme has already come to an end and any default would be amount to failure on the part of the petitioner to get the benefit of scheme. The court observed that the petitioner is prepared to pay the amount in accordance with the scheme along with interest and looking into the extreme pandemic conditions of COVID and the death of petitioner's father, this is a fit case for invocation of the powers under Article 226 of the Constitution of India.

Held that:- The Hon’ble High Court allowed the present writ petition and directed the respondents to accept the amount as specified in SLVDRS-3 Form dated 28.01.2020 and give the petitioner benefit of Sabka Vishwas Scheme.