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2023 (1) TMI 347

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..... ime under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 launched by Finance (No. 2) Act, 2019 (hereinafter referred to as 'the Act') and sought further direction to accept form of declaration under Section 125 of the Act and undertaken the process of verification by designated committee and to issue the statement under sub-sections (1) and (4) of Section 127 of the Act. 2. The applicant nos. 2 and 3 are the partners of the applicant no.1 firm. All the applicants have filed declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 which was rejected by the respondents. Thereafter, on 17.12.2019, they filed declaration under the said scheme and on 19.12.2019, the declaration of the applicant no.1 was rejected by t .....

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..... ing para III(h) and prayer (B/1) as mentioned above; and (C) This Hon'ble Court may be pleased to pass such other and further orders may be deemed just and proper in the facts and circumstances of the present case." 5. We have heard learned advocate Mr. Mansuri appearing for the applicants and learned Senior Standing Counsel Mr. Dhaval Vyas appearing for the respondents. 6. It is not in dispute that this Court (Coram:-Mr. J.B.Pardiwala, J. as his lordship then was and Ms. Nisha M. Thakore, J.) on 01.02.2022 decided the Special Civil Application No. 23250/2019 allowing the writ application and quashing and setting aside the order dated 28.11.2019 and 19.12.2019. The matter has been remitted to the respondent for it to accept the form of .....

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..... diless is the present applicant - original petitioner no.3 whose request also has been rejected by the respondent authority and is therefore not in a position to take benefit of the the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 8. Considering the fact that this Court has already finally adjudicated the Special Civil Application No. 23250/2019 on 01.12.2022, no point will be served in allowing the additional prayer in this disposed of petition nor can this be done. The Court virtually has become functus-officio and again, the attention of the Court ought to have been drawn at the relevant point of time to this aspect. 9. Noticing the fact that it was a covid time and the matter was being proceeded through the video conference .....

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