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Judgment
Tarlok Singh Chauhan, J
CMP No. 10080 of 2020
The applicant/petitioner has filed the instant application for withdrawal of the main petition, on the ground stated in paras 2 to 4 of the application, which read as under:
"2. That the Government of Himchal Pradesh has introduced Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019, (hereinafter referred to as 'scheme') vide notification No. EXN - F(10)-7/2019 dated 21st January, 2020, by offering an opportunity to declares for settlement of legacy cases subject to payment of settlement fee. The above scheme has been made applicable to all statues subsumed under the Goods & Service Tax Laws in 2017.
That the declarant is pursuing the present petition under H.P. Tax on Entry of Goods into Local Area Act, 2010 which falls within the purview of said scheme.
That as per Section 5 of the Himchal Pradesh (Legacy Cases Resolution Scheme, 2019, in case a declarant has filed an appeal before the appellate forum (Supreme Court, High Court or State Tax Tribunal) and such appeal has not been withdrawn on or before the day of submission of declaration, the declarant shall not be eligible to file the declaration under said scheme."
Now, the applicant has resorted to the remedy available to it, therefore, the present application is disposed of and the applicant is permitted to withdraw the main petition.
CWP No. 645 of 2017
In view of the order passed in the above application, the instant petition is dismissed as withdrawn.
However, it is made clear that in case the petitioner is still aggrieved, it is at liberty to approach this Court in accordance with law. Pending application(s), if any, also stand disposed of.
Registry is directed to list the remaining petitions for consideration on 26.10.2020.