Dr. (Mrs.) Renuka Datla & Ors vs Ckoamrmniastsaikoane&Raonfr.Income; ...

The Supreme Court interpreted the 'Kar Vivad Samadhan Scheme, 1998' as outlined in Chapter IV of the Finance (No.2) Act, 1998, specifically Sections 87(m), 88, 89, and 95. The Court held that tax arrears eligible for settlement must have been determined before 31st March 1998 and remain unpaid at the time of declaration, clarifying that the modification of tax assessments does not need to be completed by that date. The Court concluded that the scheme's benefits are only available when appeals or revisions are pending, thus rejecting the appellants' declarations due to non-compliance with these conditions.