- (1.) WE have heard learned counsel appearing for the State of Rajasthan as well as the learned counsel for the respondent.
(2.) THIS Special Appeal is directed against the judgment of learned Single Judge dated 15.12.2014, by which he has disposed of the writ petition with direction to the State to issue 'No Dues Certificate' to the petitioner, and to withdraw the attachment proceedings, if any pending.
(3.) LEARNED Single Judge was of the opinion that the petitioner's application under the scheme introduced by the Tax Division, Finance Department of the Government of Rajasthan, namely 'Amnesty Scheme - 2009', which came into effect from 15.02.2009 and was upto 31.12.2009, was squarely covered, and thus having deposited the entire demand, the petitioner was entitled to the waiver of interest and penalty. Learned Single Judge did not agree with the submission of learned counsel appearing for the State of Rajasthan that since the petitioner had not withdrawn the appeal pending before the Appellate Authority for Industrial and Financial Reconstruction(AAIFR), it was not entitled to the benefit of 'Amnesty Scheme -2009'. Learned Single Judge held that the appeal before the AAIFR is provided and was filed on various issues and that payment of sales tax dues was one of the components. The pendency of the appeal in AAIFR did not make the petitioner ineligible for grant of amnesty from interest and penalty.;