Rajasthan High Court - Jodhpur
Goutam Chand Baid vs State & Ors on 3 April, 2017
Bench: Chief Justice, Pushpendra Singh Bhati
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 2462 / 2016
Goutam Chand Baid S/o Shri Bhanwar Lal ji Baid, by caste Jain,
aged about 34 years, resident of METARYA, 398-Roopnagar Ist,
Near Spicy Kitchen restaurant, Pal Road, Jodhpur.
----Petitioner
Versus
1. State of Rajasthan, through the Chief Secretary, Government
of Rajasthan, Jaipur.
2. Principal Secretary, Department of Finance, Government of
Rajasthan, "Vitt Bhawan", near Ambedkar Circle, Jaipur.
3. Commissioner, Commercial Taxes Department, Government
of Rajasthan, Near Ambedkar Circle, Jaipur.
4. Accountant General, Government of Rajasthan, Jaipur.
----Respondents
_____________________________________________________
For Petitioner(s) : None Present
For Respondent(s) : Mr.Bhagirath Patel
_____________________________________________________
HON'BLE THE CHIEF JUSTICE
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
Order 03/04/2017
1. Filed in public interest the petitioner challenges an amnesty scheme framed by the Revenue Department of the State of Rajasthan concerning under the Rajasthan VAT Act, 2003.
2. Being a policy matter we are not inclined to decide the writ petition on merits for the reason amnesty scheme notified from (2 of 2) [CW-2462/2016] time to time have been upheld by the Court and the first decision was when a voluntary disclosure scheme was framed by the Central Government and was the subject matter of the decision reported in (1981) 4 SCC 765, R.K.Garg & Ors. Vs. Union of India & Ors.
3. The writ petition is dismissed.
4. No cost.
(DR.PUSHPENDRA SINGH BHATI)J. (PRADEEP NANDRAJOG)CJ. Kshama Dixit 17