In Brief
The Supreme Court addressed whether a Settlement Commission's decision to settle undisclosed income could stand when the Commission itself acknowledged it was impracticable to properly examine records and investigate due to statutory time constraints. The Court held that such an order is a nullity—legally invalid—as it violates procedural requirements. The Court set aside both the High Court's decision and the Settlement Commission's order, and remanded the case to the successor interim Board to conduct a fresh, proper settlement proceeding with adequate opportunity for both parties and a reasoned decision, preferably within six months.
The lawyer headnote and full judgment text are available to registered users.