The petitioners have filed valid declaration , however the petitioners could not pay the  tax due to death of director of the company who was looking after the taxation and affairs  of the company on July , 20, 2021 . The petitioners have filed writ petition  seeking direction to the respondents to accept the declaration filed by the petitioners . Allowing the petition the Court held that ,  The Direct Tax Vivad Se Vishwas Act, 2020 is a beneficial piece of legislation with the avowed object to provide for resolution of disputes whereby the assessee is permitted to settle the dispute pending before any appellate authority, resulting in reduction in litigation and generation of timely revenue for the Government. Consequently, being a beneficial or a remedial statute, the provisions of the 2020 Act must be interpreted in a manner which advances the purpose for which it is enacted and a strict interpretation of this Act will defeat the very purpose for which it was introduced by the Legislature. The 2020 Act is a beneficial piece of legislation the provisions of which must be interpreted liberally. In recognition of intermittent lock down on account of the Covid-19 pandemic the scheme was amended several times to extend the deadline for payment. The power of the High Court under article 226 of the Constitution of India to grant relief in extraordinary and exceptional circumstances cannot be taken away or curtailed by any legislation. Delay was condoned  and directed to  treat declaration as valid and accept the payment with interest.