BHAWNA MALHOTRA Vs. UNION OF INDIA

JUDGEMENT

(1.) Present writ petition has been filed challenging the order dated 21st August, 2020 passed by respondent no.2 pursuant to this Court?s order dated 5 th August, 2020 in W.P (C) 4912/2020. Petitioner prays for reading down Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (for short "SVLDRS?) in the interest of justice and equity and to hold that any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of said Section. Petitioner further prays for a direction to the respondent Committee to allow it to rectify the declaration dated 30th December, 2019 and consider it as one filed under the "litigation? category instead of "voluntary disclosure? category and grant consequential benefits. ARGUMENTS ON BEHALF OF THE PETITIONER

(2.) Mr. Rajesh Jain, learned counsel for the petitioner states that the respondent has rejected the petitioner?s rectification application on the ground that Section 128 confers limited powers upon the designated committee and it is not empowered to rectify errors committed by the petitioner/applicant/ declarant/assessee.

(3.) He emphasises that the error in the present case was a "clerical? error that was apparent on the face of the record and the designated committee was statutorily obliged to rectify the same. He states that if the rectification is carried out, no undue benefit would accrue to the petitioner.