Chattisgarh High Court
M/S Maithan Alloys Ltd vs State Of Chhattisgarh on 18 August, 2022
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HIGH COURT OF CHHATTISGARH, BILASPUR
Order Sheet
WP No. 1804 of 2002
Maharashtra Electrosmelt Ltd. & Others Versus The State Of Chhattisgarh &
Others
alongwith
WP/6514/2005, WPT/1336/2007, WPT/76/2012, WPT/33/2013,
WPT/177/2014, WPT/101/2015, WPT/137/2015, WPT/117/2016, WPT/75/2017,
WPT/76/2017, WPT/80/2017, WPT/81/2017, WPT/86/2017, WPT/88/2017,
WPT/90/2017, WPT/91/2017, WPT/280/2017 and WPT/344/2017.
18/08/2022 Heard Mr. Ashish Shrivastava, learned senior counsel and Mr.
Neelabh Dubey, learned counsel, appearing for the petitioners.
Also heard Mr. Raghavendra Pradhan, learned Additional
Advocate General, appearing for the State as well as Ms. Anmol
Sharma, learned Central Government Counsel, appearing for the
Union of India.
On 01.08.2022, this Court had passed the following order:
"Heard Mr. Balbir Singh, learned Additional Solicitor
General (in WP No. 1804/2002), assisted by Mr. Pawan
Shree Agrawal, and Mr. Neelabh Dubey, Mr. S.K.Bagaria,
learned senior counsel, (in WPT No. 1336/2007) assisted by
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Mr. Pawan Shree Agrawal, and Mr. Ajit Kumar Singh, Mr.
Ashish Shrivastava, learned senior counsel, assisted by Mr.
Aman Pandey, Mr. Anand Dadariya, Mr. Ashish Surana, Mr.
Raja Sharma, Mr. Kunal Kapoor, Mr. Vinod Deshmukh, Mr.
N.Naha Roy, learned counsel, appearing for the petitioners.
Also heard Mr. Raghavendra Pradhan, learned
Additional Advocate General and Mr. Vikram Sharma, learned
Deputy Government Advocate, appearing for the State of
Chhattisgarh.
On 27.06.2022, this Court had passed the following
order:
"On 18.04.2022, this Court had passed following order:
"Mr. Jitendra Pali, learned Deputy Advocate
General submits that the State of Chhattisgarh is in the
process of finalizing the settlement scheme, which if
brought into effect, may redress the grievance of the
petitioners. For the aforesaid purpose, Mr. Pali prays for
taking up these matters after summer vacation.
Mr. S.K. Bagaria, learned senior counsel, Mr.
Balbir Singh, Mr. Pawan Shree Agrawal, Mr. Neelabh
Dubey, Mr. Raja Sharma, Mr. Anand Dadariya and Mr.
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Ashish Surana, learned counsel, appearing for the
respective petitioners have no objection to grant of
prayer for adjournment made for the purpose of finalizing
the settlement scheme.
In that view of the matter, Registry will list these
cases on 27th of June, 2022."
Today, Mr. Jitendra Pali, learned Deputy Advocate
General, appearing for the State submits that the
settlement scheme is yet to be finalized and therefore,
further two months' time may be granted.
It was only on the basis of the submission made
that the State is in the process of finalizing a settlement
scheme that we had earlier granted two months' time,
notwithstanding the fact that there is a writ petition of the
year 2002 pending consideration.
We are not informed, in reality, what stage the
settlement scheme has reached.
Considering the matter in its entirety, Registry is
directed to list this case on 01.08.2022.
If the settlement scheme is not finalized by then, it
is made clear that the cases will be taken up for final
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hearing and disposal, at this stage.
Mr. S.K. Bagaria, learned senior counsel, Mr.
Ashish Surana, senior counsel assisted by Mr. Aman
Pandey, Mr. Ashish Surana, Mr. Anand Dadariya, Mr.
Chetan Singh Chauhan, Mr. Raja Sharma, and Mr.
Kunal Kapoor, learned counsel for the respective
petitioners, are present."
Despite the aforesaid order making it clear that if the
settlement scheme is not finalised before the next date fixed
i.e. 01.08.2022, the case would be taken up for final hearing
and disposal, Mr. Pradhan makes a prayer for adjournment of
these cases on the ground that though policy decision has
been taken and a draft has also been prepared, the same is
not yet settled and deliberations at various levels are yet to
take place.
Having regard to the order passed by this Court on
27.06.2022, the Court was not inclined to grant any
adjournment to the respondents. However, considering the
submissions of the learned counsel for the petitioners that if the State is really serious in finalising the settlement scheme, they would not object to grant of some more time as may be considered appropriate by this Court, we deem it appropriate 5 to consider the request for adjournment.
Though a submission is made by Mr. Pradhan that a policy decision has been taken and the draft has also been prepared, no affidavit has been filed by any competent officer of the State in this regard.
This Court had already noticed that these cases are dragged on from 18.04.2022 on the ground that the State is in the process of finalising the settlement scheme.
Considering the matter in its entirety, we direct the Chief Secretary to the Government of Chhattisgarh to file an affidavit within a period of ten days from today indicating as to whether any policy decision has been taken towards framing of the settlement scheme and a draft to that effect has been prepared, and if the same are in the affirmative, the time- frame that may be required to give final shape to the scheme in question.
Taking that view, we direct the Registry to list these cases on 18th of August, 2022."
Pursuant to the aforesaid order, the Chief Secretary, Government of Chhattisgarh, has filed an affidavit dated 08.08.2022 in WPT No. 1336/2007 wherein, at paragraphs 5 to 12, 6 it is stated as follows:
"5. That on 29.07.2022, a letter has been written to the Office of the Advocate General, Chhattisgarh, Bilaspur by the Government of Chhattisgarh, Department of Commercial Tax, Mantralaya, Raipur by virtue of which, it has been informed that, a policy decision has been taken towards framing of the settlement scheme and a draft to that effect has already been prepared on which, lots of discussions are to be made which requires probably 02-03 months.
6. That, a draft of Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Ordinance, 2022 has already been prepared by the office of the Commissioner Commercial Taxes Chhattisgarh, which is under consideration before the Government of Chhattisgarh.
7. That, about 15 days time is required for administrative approval of the said Ordinance from the Hon'ble Departmental Minister of the State of Chhattisgarh.
8. That, a further time of about 15 days is required for scrutiny of the said Ordinance draft from the Law and 7 Legislative Affairs Department of the State of Chhattisgarh.
9. That, a further time of about 7 days is required for approval of the said Ordinance Draft from the Senior Secretary Level Committee of the State of Chhattisgarh.
10. That, thereafter, a further time of about 25 days is required for submission of the said Ordinance Draft before the Cabinet/Council of Ministers of the State of Chhattisgarh.
11. That, therefore, in the official capacity of the Chief Secretary of the State of Chhattisgarh, I insure before this Hon'ble Court that, due care would be taken from my end so as to ascertain for finalisation of the said Ordinance/settlement scheme within an outer limit of 3 months from today i.e. the date of swearing of this affidavit.
12. That, the contents of the attached Additional Affidavit at paragraphs 01 to 12, have been drafted under my instructions and the contents thereof are true and correct on the basis of the records, available in this office."8
Having regard to the aforesaid affidavit filed by the Chief Secretary, Registry will list these cases on 16.11.2022. In case the Scheme is not notified by then, these cases will be taken up for final hearing.
Sd/- Sd/-
(Arup Kumar Goswami) (Deepak Kumar Tiwari)
Chief Justice Judge
Amit