State, Cbi vs Sashi Balasubramanian & Anr

The Supreme Court addressed the interpretation of the Kar Vivad Samadhan Scheme, 1998, under the Finance (No. 2) Act, 1998, specifically regarding the immunity from prosecution for public servants. The Court held that public servants are not entitled to immunity under the Scheme, as clarified by Section 95(iii) of the Act, which does not extend such benefits to them. Consequently, the High Court's decision to grant immunity to the official respondents was overturned, reaffirming that the Scheme's benefits do not apply to public officials involved in criminal proceedings.