Gujarat High Court
Sunflowers Developers vs State Of Gujarat on 23 October, 2019
Author: Harsha Devani
Bench: Harsha Devani, Sangeeta K. Vishen
C/SCA/19152/2019 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 19152 of 2019
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SUNFLOWERS DEVELOPERS
Versus
STATE OF GUJARAT
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Appearance:
UCHIT N SHETH(7336) for the Petitioner(s) No. 1,2
for the Respondent(s) No. 2
ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for
the Respondent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 23/10/2019
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Mr. Uchit Sheth, learned advocate for the petitioner invited the attention of the court inter alia to the communication dated 16.09.2019 of the petitioner in response to the notice issued by the second respondent on 30.08.2019 whereby, the petitioner has asked the second respondent to keep the proceedings in abeyance as the petitioner wants to avail the benefit of the Amnesty Scheme declared by the State Government vide Government Resolution dated 11.09.2019. It was pointed out that despite the aforesaid request having been made, the second respondent has proceeded to pass the impugned order of assessment wherein, he has recorded that the petitioner is not entitled to the benefit of the Amnesty Scheme. It was submitted that under the Amnesty Scheme, an Page 1 of 2 Downloaded on : Thu Oct 24 05:08:15 IST 2019 C/SCA/19152/2019 ORDER application can be made from 15.09.2019 to 15.11.2019 and that the petitioner has not as yet made the application and therefore, there was no question for the second respondent to go into the question as to whether the petitioner was entitled to the benefit of such a scheme. It was submitted that in any case, when the petitioner had requested the respondent that the petitioner wants to avail the benefit of the Amnesty Scheme, the second respondent was not justified in passing the assessment order.
2. Having regard to the submissions advanced by the learned advocate for the petitioner, issue Notice, returnable on 11th November 2019. By way of ad-interim relief, the operation of the impugned order dated 27.09.2019 passed by the second respondent (Annexure 'A' to the petition) is hereby stayed.
2.1 In the meanwhile, it would be open for the petitioner to file an application under the Amnesty Scheme dated 11.09.2019 subject to the final outcome of this petition.
2.2 Direct service is permitted.
[ Harsha Devani, J. ] [ Sangeeta K. Vishen, J. ] hiren Page 2 of 2 Downloaded on : Thu Oct 24 05:08:15 IST 2019