# M/S Indian Oil Corporation Ltd v. Union of India & Ors. 692 INDIAN LAW REPORTS ALLAHABAD SERIES

- **Citation:** (2021) 1 ILRA 691
- **Court:** High Court of Judicature at Allahabad
- **Decided:** 2020-12-08
- **Case number:** Chandigarh in CWP No. 11961 of 2020
- **Bench:** Surya Prakash Kesarwani, Dr. Yogendra Kumar Srivastava
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/m-s-indian-oil-corporation-ltd-v-union-of-india-ors-692-indian-law-reports-46118
- **Pages:** 8

## Headnote

(A) Civil Law - Central Excise Act,
1944: Section 2(d), 2(f)(ii) ad Fourth
Schedule - Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019:
Section 125 - CGST/UPGST Act, 2017:
Section 9 - GST may be levied even on
such goods which are exercisable
goods under the Central Excise Act,

## Text

1 All. M/S Indian Oil Corporation Ltd. Vs. Union of India & Ors.
691
proceedings
were
pending
against
the
petitioner under section 62, 63, 64,73 and 74
of the Act. Thus the petitioner contends that
power under section 83 could not have been
invoked against the petitioner".

15. Perusal of the aforesaid judgment in
the case of Kaish Impex Pvt. Ltd.(Supra)
shows that provisional attachment order was
issued on the ground that proceedings under
Sections 67 and Section 70 of the Act have
been launched but in fact, it was found that
no proceeding was initiated under Section 83
of the Act and only summon was issued for
provisional attachment of the bank account.
On these facts, provisional attachment was
held to be bad. The facts of the present case
are entirely different.

16. The judgment dated 17.12.2019 of
Gujarat High Court at Ahmedabad in
R/Special Civil Application No. 19533 of
2019 ( Kushal Ltd. Versus Union of India)
relied by the learned counsel for the
petitioners, also does not support the case of
the petitioners. Relevant para 14 of the
aforesaid judgment is reproduced below:-

"Para 14. On a plain reading of section
83 of the GST Acts, it is clear that a sine qua
non for exercise of powers thereunder is that
proceedings should be pending under section
62 or section 63 or section 64 or section 67
or section 73 or section 74 of the GST Acts.
In the present case, the proceedings under
section 67 of the GST Acts are no longer
pending and pursuant to the search,
proceedings under any of the other sections
mentioned in Section 83 have not been
initiated. Under the circumstances, on the
date when the orders of provisional
attachment came to be made, the basic
requirement for exercise of powers under
section 83 of the GST Acts was not satisfied.
The provisional attachment of the bank
accounts of the petitioners under section 83
of the GST acts is, therefore, not in
consonance with the provisions thereof and
cannot be sustained."

17. In the aforesaid judgment in the
case of Kaushal Ltd. (Supra), it was held that
no proceeding under Section 67 of the Act
was pending and, therefore, provisional
attachment was held to be bad. In the present
case, facts are entirely different.

18. In Judgment dated 09.09.2020 of
Punjab and Haryana High Court at
Chandigarh in CWP No. 11961 of 2020
(O&M) , Court as a matter of fact had found
that on the date of Provisional attachment
order under Section 83 of the Act,
proceedings under Section 67 of the Act were
over. On these facts, the Court found the
attachment order to be bad. Thus, this
judgment is also distinguishable on facts of
the present case.

19. For all the reasons stated above, we
do not find any merits in this writ petition.
Consequently, the writ petition fails and is
hereby dismissed.
----------
(2021)01ILR A691
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 08.12.2020

BEFORE

THE HON'BLE SURYA PRAKASH
KESARWANI, J.
THE HON'BLE DR. YOGENDRA KUMAR
SRIVASTAVA, J.

Writ Tax No. 646 of 2020

M/S Indian Oil Corporation Ltd.
 ...Petitioner
Versus
Union of India & Ors. ...Respondents
692 INDIAN LAW REPORTS ALLAHABAD SERIES
Counsel for the Petitioner:
Shubham Agarwal, Sri Sanyukta Singh

Counsel for the Respondents:
A.S.G.I., Gaurav Mahajan

(A) Civil Law - Central Excise Act,
1944: Section 2(d), 2(f)(ii) ad Fourth
Schedule - Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019:
Section 125 - CGST/UPGST Act, 2017:
Section 9 - GST may be levied even on
such goods which are exercisable
goods under the Central Excise Act,
1944. Therefore, Superior Kerosene
Oil
(SKO)
shall
continue
to
be
exercisable goods under the Central
Excise Act, 1944 even if GST on supply
of Kerosene Oil (PDS) is levied under
the GST laws. (Para 17)

Perusal of the Fourth Schedule to the Central
Excise Act, 1944 and the provisions of
Section 2(d) read with Section 2(f)(ii) leaves
no manner of doubt that Super Kerosene Oil
(SKO) is exercisable goods under the Central
Excise Act, 1944, even if no rate of duty has
been notified by the Central Government
under the Act, 1944. Section 125(1)(h) of
the
Sabka
Vishwas
Scheme
specifically
excludes applicability of Scheme with respect
to exercisable gods set forth in the Fourth
Schedule to the Central Excise Act, 1944.
Therefore ,the petitioner was not eligible to
make a declaration under Scheme in view of
Section 125 of the Finance Act, 2019. (Para
18). (E-8)

List of Cases cited :-

1. K.C. Sachdeva Vs State 1976 Cri.L.J. 1208

2. Indian Oil Corporation Vs Commissioner of
Central Excise Vadodara (2010) 12 SCC 750

3. U.O.I. Vs Natdip Textile Processors Pvt.
Ltd. 2011 (273) ELT 321 (SC): (2012) 1 SCC
226

(Delivered by Hon'ble Surya Prakash
Kesarwani, J.)

1. Heard Sri Shubham Agrawal,
learned counsel for the petitioner and Sri
Gaurav Mahajan, learned counsel for the
respondent nos. 2 & 3.

Learned counsel for the petitioner
submits as under:

2. This writ petition has been filed for
the following relief:-

"(a) Certiorari quashing and setting
aside the SVLDRS-3 dated 26.2.2020
(Annexure
No.12)
passed
by
the
Designated Committee;

(b)
Mandamus
directing
the
Designated Committee to accept the
SVLDRS-1 Declaration (Annexure No.8)
filed by the petitioner.

(c)
Mandamus
directing
the
respondent No.1 to delete SKO from Fourth
Schedule of Central Excise Tariff Act,
1944, retrospectively, wef 1.7.17;

Or in the alternative

(d)
Declaring
continued
existence/non-deletion of SKO from the
Fourth Schedule of Central Excise Tariff
Act, 1944, after 1.7.17, to be violative of
section 174 of Central Goods and Service
Tax 2017 and also violative of Entry No.84
of List - I (Union List) of the Seventh
Schedule to Constitution of India, which
has been amended by the Constitution (One
Hundred and First) Amendment Act, 2016."

3. This writ petition was heard at
length on 20.11.2020 and the submissions
made by learned counsels for the parties
were noted.

Submission
on
behalf
of
the
petitioner

4. Learned counsel for the petitioner
has submitted as under :-
1 All. M/S Indian Oil Corporation Ltd. Vs. Union of India & Ors.
693

(i) A show cause notice dated
17.10.2007 under the Central Excise Act,
1944 was issued to the petitioner for excise
duty of Rs.2,96,99,001/- not paid for the
period from 01.11.2002 to 31.03.2005.
Penalty was also sought to be imposed
under Section 11-A of the Central Excise
Act 1944 read with Rule 25 of the Central
Excise Rules, 2002.

(ii) A scheme known as "Sabka
Vishwas (Legacy Dispute Resolution)
Scheme, 2019" was enacted by Finance
(No.2) Act, 2019. Section 124 of the
Finance Act, 2019 provides that tax dues
relatable to a show cause notice pending as
on 30.06.2019 for more than Rs. 50 lacs
shall be available to a declarant to give him
relief of 50% of the tax dues. Section
125(1)(h) of the Act 2019 provides that
persons seeking to make declaration with
respect to excisable goods set forth in the
4th Schedule to the Central Excise Act,
1944 shall not be eligible to make a
declaration under this scheme. Disputed
commodity i.e. SKO is mentioned in the
4th Schedule of the Central Excise Act as
amended by Taxation Laws (Amendment)
Act, 2017 (No.18 of 2017) whereby the 2nd
Schedule to the Central Excise Tariff Act
was renumbered with certain modifications
as 4th Schedule, but inclusion of SKO in
the 4th Schedule to the Central Excise Act
is not permissible inasmuch as after
amendment of entry 84 of List 1 of the 7th
Schedule to the Constitution of India, the
parliament has power to impose Central
Excise duty only in respect of 5 items,
namely, petroleum crude, high speed diesel
oil, motor spirit, natural gas aviation
turbine fuel and tobacco and tobacco
products which does not include SKO.
Therefore, the SKO could not have been
included in the 4th Schedule.

(iii) The application of the petitioner
for taking benefit of the aforesaid scheme
has been arbitrarily rejected by impugned
communication dated 26.02.2020 on the
ground that as per Section 125 (1)(h) of the
Finance (No.2) Act, 2019 the product i.e.
SKO is set forth in the 4th Schedule of
Central Excise Tariff Act, 1944 and,
therefore, the application to avail benefits
of SVLDRS scheme can not be accepted.

(iv) Since SKO is not an excisable
goods. Therefore, the petitioner could not
have been denied the benefit of SVLDRS
scheme
by
the
impugned
order/communication dated 26.02.2020.

(v) In view of the amended entry 84 of
list 1 of the 7th Schedule of the
Constitution
(one
hundred
and
1st
Amendment) Act, 2016, the 4th Schedule
to the Central Excise Tariff Act mentioning
therein SKO by the Taxation Laws
(Amendment) Act, 2017 (No.18 of 2017) is
violative of Section 174 of the Central GST
Act which has repealed the Central Excise
Act except with respect to the matters
provided in the amended entry 84 of list 1
of the 7th Schedule.

(vi) Since GST is being charged as
mentioned in the 4th Schedule (List of
goods at 5% rate) at Serial No.164 on
"Kerosene PDS", therefore, the existence of
SKO (Super Kerosene Oil) in the 4th
Schedule to the Central Excise Act
showing rate of duty as nil, can not be
continued under the Central Excise Tariff
Act.

Submission
on
behalf
of
the
respondents

5. Sri Gaurav Mahajan, learned
counsel for the respondent nos. 2 & 3
supports the action of the respondents and
the impugned order. He further submits
that proper procedure was followed
before rejecting the application of the
petitioner.
694 INDIAN LAW REPORTS ALLAHABAD SERIES

6. Sri Gaurav Mahajan, further
submits that SKO continues to be an
excisable goods falling under the 4th
Schedule of the Central Excise Act.

Facts

7. Briefly stated facts of the present
case are that the petitioner is engaged in
the manufacturing and clearance of
various petroleum products falling under
Chapter 27 of the Central Excise Tariff
Act, 1985 (hereinafter referred to as "the
Tariff Act"). During the period 01.11.2002
to 31.03.2005 petitioner paid Central
Excise duty on the basis of Central Excise
invoice in which value was shown much
lower than actual price recovered by the
petitioner from the buyers as per the
commercial invoices in respect of Superior
Kerosene Oil (SKO). Consequently, a show
cause notice dated 17.10.2007 under
Section 11 of the Central Excise Act, 1944
(hereinafter referred to as "the Act 1944")
was issued to the petitioner by the
Commissioner of Central Excise, Lucknow,
requiring them to show cause as to why
Central
Excise
duty
amounting
to
Rs.2,96,99,001/- short paid for the period
from 01.11.2002 to 31.03.2005 may not be
recovered under Section 11-A and penalty
under Section 11-AC of the Act, 1944 read
with Rule 25 of the Central Excise Rules,
2002, be not imposed. The petitioner
submitted reply dated 17.12.2007 in which
the petitioner admitted lower amount
shown in the Central Excise invoices and
higher amount shown in the commercial
invoices but took the stand that subsidy
received from the Government will not
form part of the value for the purposes of
payment
of
Central
Excise
Duty.
According to the petitioner final order has
not yet been passed pursuant to the
aforesaid show cause notice. In the mean
time, the Finance (No.2) Act, 2019 enacted
"Sabka
Vishwas
(Legacy
Dispute
Resolution) Scheme, 2019" (hereinafter
referred to as "Sabka Vishwas Scheme")
which was applied to demands under
several
enactments
including
Central
Excise Act, 1944. Section 124 of the
Finance (No.2) Act, 2019, provides for
relief available under the Scheme. Section
125 provides that all persons shall be
eligible to make a declaration under the
Scheme except classes of persons provided
in Clauses (a) to (h). Relevant Clause (h) of
Section 125 (1) of the Finance (No.2) Act,
2019 i.e. Sabka Vishwas Scheme is
reproduced below:-

"Section
125
Declaration
under
Scheme

(1) All persons shall be eligible to
make a declaration under this Scheme
except the following, namely :-

(a) ....

(b) ....

(c) ....

(d) ....

(e) ....

(f) ....

(g) ....

(h)
Persons
seeking
to
make
declarations with respect to excisable
goods set forth in the Fourth Schedule to
the Central Excise Act, 1944 (1 of 1944)."

8. Rule 3 of the "Sabka Vishwas
(Legacy
Dispute
Resolution)
Scheme
Rules, 2019" (hereinafter referred to as
"Sabka Vishwas Rules") provides for
declaration
under
Section
125
electronically. Rule 4 provides for auto
acknowledgment. Rule 6 provides for
verification
of
declaration
by
the
designated
committee
and
issue
of
estimates etc. in Form No. SVLDRS - 3.
1 All. M/S Indian Oil Corporation Ltd. Vs. Union of India & Ors.
695

9. The designated committee issued
the
impugned
communication
dated
26.02.2020 to the petitioner with the
remarks as under :-

"As per Section 125 (h) of the Finance
(No.2) Act, 2019, the product i.e. SKO is
set forth in the Fourth Schedule of Central
Excise Tariff Act, 1944, therefore, the
application to avail benefits of SVLDRS
Scheme can not be accepted" .

10. Aggrieved with the aforesaid
communication, the petitioner has filed the
present writ petition.

Discussion and Findings

11. By the constitution (One Hundred
and First Amendment) Act 2016, dated
08.09.2016, Article 246-A was inserted
providing for Special Provision with
respect to goods and service Tax. By
Section 17 of same Amendment Act, the
7th Schedule to the Constitution was
amended by substituting in list -1 - Union
List, the entry 84 as under :-

Entry 84 of List - 1 - Union List

12. Duties of excise on the following
goods manufactured or produced in India,
namely :-

"(a) Petroleum Crude; (b) High Speed
Diesel; (c) Motor Spirit (commonly known as
petrol); (d) natural gas (e) aviation turbine
fuel; and (f) tobacco and tobacco products."

13. In K.C. Sachdeva Vs. State 1976
Cri.L.J. 1208(para 4) learned Single Judge
has observed that the "Petroleum" includes
"Kerosene. In its own case i.e. in Indian Oil
Corporation Limited Vs. Commissioner of
Central Excise Vadodara (2010) 12 SCC
750 Hon"ble Supreme Court while referring
to the Chapter heading 27 of the erstwhile
Central
Excise
Tariff
Act
1985
and
Notification No.5/98-CE dated 2.6.1998 and
Notification No.5/99-CE dated 28.2.1999
noticed the Notification in which it is
mentioned that "Kerosene" is any hydro
carbon oil (excluding Colza Oil and white
spirit) which has a smoke point of 18 mm or
more.

14. It appears that on account of the one
hundred and First constitution Amendment
Act, 2016, the Goods and Service Tax laws
were enacted and Central Excise Act, 1944
was also amended by Act 18 of 2017. By
Section 174 of the Central Goods and Service
Tax Act, 2017 assented by the President on
12.04.2017 and enforced w.e.f. 01.07.2017
certain enactments including the Central
Excise Act, 1944 (except as respects goods
included in entry 84 of the Union List of the
7th Schedule to the Constitution) and the
Central Excise Tariff Act, 1985, have been
repealed with a saving clause in sub - Section
(2).

15. By Act 18 of 2017 (w.e.f.
01.07.2017) several amendments were
made in the Central Excise Act, 1944. The
relevant
amended
provisions
for
the
purposes of the present case are Section
2(d), Section 2(f) (ii) and the Fourth
Schedule to the Act. The Fourth Schedule
has been substituted with reference to the
provisions of Section 2(d) and Section
2(f)(ii) of the Act, 1944. Section 2(d) and
2(f)(ii) are reproduced below:-

"Section 2(d)

"Excisable goods" means "goods"
specified in the Fourth Schedule as being
subject to a duty of excise and includes salt.

Explanation.- For the purposes of this
clause, "goods" includes any article,
696 INDIAN LAW REPORTS ALLAHABAD SERIES
material or substance which is capable of
being bought and sold for a consideration
and such goods shall be deemed to be
marketable"

Section 2(f)(ii)

"Manufacture" includes any process -

(i) ......

(ii) .....which is specified in relation to
any goods in the section or Chapter notes
of the Fourth Schedule as amounting to
manufacture; or

(iii)...... and the word "manufacturer"
shall be construed accordingly and shall
include not only a person who employs
hired
labour
in
the
production
or
manufacture of excisable goods, but also
any
person
who
engages
in
their
production or manufacture on his own
account."

16. Section 3 of the Act, 1944 as
amended by Act 18 of 2017 is the charging
Section. It provides for leavy and collection
of duty of excise to be called Central Value
Added Tax (CENVAT) on all excisable
goods which are produced or manufactured
in India, at the rates set forth in the Fourth
Schedule. Sub-Section 3 of Section 3
empowers the Central Government to
provide by Notification rates of duty and
tariff values with respect to the articles
enumerated in the Fourth Schedule. Thus,
all the items which are enumerated in
the Fourth Schedule are excisable goods
in terms of the provisions of Section 2(d),
read with Section 2(f) and are liable to
duty at the notified rates under the
charging Section 3 of the Act.

17. "Manufacture" is the taxable event
under the Central Excise Act, 1944 while
under Section 9 of the CGST Act/UPGST
Act, the event of taxation is the supply of
goods or services except the supply of
alcoholic liquor for human consumption.
Sub-Section 2 of Section 9 of the CGST
Act/UPGST Act empowers to levy tax on
supply of petroleum crude, high speed
diesel oil, motor spirit, natural gas and
aviation turbine fuel shall be levied with
effect from such date as may be notified by
the Government on the recommendations
of the Council. Thus, GST may be levied
even on such goods which are excisable
goods under the Central Excise Act,
1944. Therefore, Superior Kerosene Oil
(SKO) shall continue to be an excisable
goods under the Central Excise Act, 1944
even if GST on supply of Kerosene Oil
(PDS) is levied under the GST laws.

18. Perusal of the Fourth Schedule to
the Central Excise Act, 1944 and the
provisions of Section 2(d) read with
Section 2(f)(ii) leaves no manner of doubt
that Superior Kerosene Oil is an excisable
goods under the Central Excise Act, 1944,
even if no rate of duty has been notified by
the Central Government under the Act,
1944. Section 125(1)(h) of the Finance
(No.2) Act, 2019 (Sabka Vishwas Scheme)
specifically excludes applicability of the
"Sabka Vishwas Scheme" with respect to
excisable goods set forth in the Fourth
Schedule to the Central Excise Act 1944.
Since the 'SKO" is an excisable goods set
forth in the Fourth Schedule to the Central
Excise Act, 1944, therefore, the petitioner
was not eligible to make a declaration
under the Scheme in view of Section 125 of
the Finance (No.2) Act 2019.

19. Perusal of the Fourth Schedule
shows that against the goods Superior
Kerosene Oil "......" is appearing under the
column rate of duty. Clause 4 of the
additional notes to the Fourth Schedule
provides that "......" against any goods
denotes that Central Excise Duty under
1 All. M/S Indian Oil Corporation Ltd. Vs. Union of India & Ors.
697
this Schedule is not leviable on such goods.
It means that S.K.O. is an excisable goods
as defined in Section 2(d) read with Section
2(f) and Section 3 (Charging Section) of
the Central Excise Act, 1944 but presently
no duty is leviable in the absence of rate of
duty in the Fourth Schedule to the Act,
1944.

20. Thus, if the "additional notes" to
the Fourth Schedule is read together with
Section 2(d), Section 2(f)(ii), Section 3 of
the Act, 1944 and Section 125 (1) (h) of the
Finance (No.2) Act, 2019, it is clear that
Section 125(1)(h) merely makes a person
not eligible for declaration with respect to
the excisable goods which are set forth in
the Fourth Schedule to the Act, 1944.

21. Undisputedly, Superior Kerosene
Oil is mentioned in the Fourth Schedule
although no rate of duty has been provided.
If rate of duty has not been provided it shall
merely mean that no duty is leviable in the
absence of rate of duty. It does not mean
that such goods are not excisable. All the
goods mentioned in Fourth Schedule to the
Act, 1944 shall continue to be excisable
goods unless the goods is removed from the
Schedule by an amendment. Section 174 of
the CGST Act has not repealed the Central
Excise Act, 1944 as respect to the goods
included in entry 84 of the Union List of
the Seventh Schedule to the Constitution.
The Central Excise Act, 1944 as amended
by Act 18 of 2017 has been enacted with
respect to the goods included in entry 84 of
the Union List of the Seventh Schedule to
the Constitution which includes S.K.O.

22. The petitioner has sought the
relief No. (c) and (d) to delete SKO from
the Fourth Schedule of Central Excise
Tariff Act, 1944. There is no such Act. The
relief sought is without substance. Apart
from this, inclusion of SKO in the Fourth
Schedule of the Act, 1944 is not violative
of Section 174 of the CGST Act, 2017, for
detailed reasons given in the foregoing
paragraphs.

23. "Sabka Vishwas Scheme" is a
complete code in itself. An earlier scheme
known as "Kar Vivad Samadhan" scheme
was considered by Hon'ble Supreme Court
in the case of Union of India Vs. Nitdip
Textile Processors Pvt. Ltd. 2011 (273)
ELT 321 (SC) : (2012)1 SCC 226 and it
was held that such a scheme is a complete
code in itself.

24. Provisions in Chapter V of the
Finance (No.2) Act, 2019, whereby "Sabka
Vishwas (Legacy Dispute Resolution)
Scheme, 2019" has been enacted; is an
offer by the Government to settle tax
arrears locked in litigation at a substantial
discount. Section 124 Finance (No.2) Act
2019 provides the slabs of tax arrears and
the discount slabs in percentage for
payment by an applicant/declarant to settle
the dispute. Section 125 provides that all
persons shall be eligible to make a
declaration under the Scheme except those
mentioned in Clauses (a) to (h). Section
126 empowers the designated Committee to
verity the correctness of the declaration
made by the declarant under Section 125 in
the manner as may be prescribed. Section
127 of the Act empowers the designated
Committee to issue statement indicating the
amount payable by the declarant and in the
event the amount estimated by the
designated Committee exceeds the amount
declared
by
the
declarant
then
the
designated Committee shall afford an
opportunity of hearing to the declarant and
thereafter issue a statement in electronic
form indicating the amount payable by the
declarant. Thereafter, the declarant shall
698 INDIAN LAW REPORTS ALLAHABAD SERIES
pay the amount through internet banking
and on payment, the designated committee
shall issue a discharge certificate in
electronic form within 30 days of the
payment and production of proof. SubSection 6 and Sub-Section 7 of Section 127
provides
for
withdrawal
or
deemed
withdrawal of Appeal, Revision, Reference
or Writs relating to the matter in question.
Section 129 provides for certain immunities
to the declarant. Section 130 prohibits
payment through input tax credit account,
refunds and to take input tax credit of the
amount deposited under the Scheme.
Section 131 provides for removal of
doubts. Section 134 provides for removal
of difficulties. Section 132 empowers the
Central Government to make Rules by
notification to carry out the provisions of
the Scheme. Section 133 empowers the
Central Board of Indirect Taxes to issue
orders,
instructions
etc.
Section
135
provides for protection to the Officers.

25. Thus, perusal of the provisions of
the Scheme briefly noted above, shows that
the Scheme is a complete Code in itself.
In substance, it is a scheme for recovery of
duty/indirect tax to unlock the frozen assets
and recover the tax arrears at a discounted
amount. Thus, "Sabka Vishwas Scheme",
although a beneficial scheme for a
declarant, is statutory in nature which has
been enacted with the object and purpose to
minimise the litigation and to realise the
arrears of tax by way of settlement at
discounted amount in an expeditious
manner. In other words the scheme is a step
towards the settlement of outstanding
disputed tax liability.

26. The discussion made in the
foregoing paragraphs leaves no manner of
doubt that the petitioner/declarant could
avail benefit of the "Sabka Vishwas
Scheme" only in accordance with the
provisions
of
the
Scheme.
Section
125(1)(h) of the Act 2019/"Sabka Vishwas
Scheme" has specifically excluded persons
seeking to make declarations with respect
to excisable goods set forth in the Fourth
Schedule to the Central Excise Act, 1944.
Undisputedly, S.K.O. is an excisable goods
set forth in the Fourth Schedule to the Act,
1944. The petitioner was not eligible to
make a declaration under the "Sabka
Vishwas Scheme" with respect to "S.K.O.".
Therefore,
non
acceptance
of
the
declaration of the petitioner by the
respondents does not suffer from any
manifest error of law.

27. For all the reasons aforestated, we
do not find any merit in this writ petition.
Consequently, the Writ Petition fails and is
hereby dismissed.
----------
(2021)01ILR A698
ORIGINAL JURISDICTION
CIVIL SIDE
DATED: ALLAHABAD 14.12.2020

BEFORE

THE HON'BLE SURYA PRAKASH
KESARWANI, J.
THE HON'BLE DR. YOGENDRA KUMAR
SRIVASTAVA, J.

Writ Tax No. 664 of 2020

Raj Kumar Singh ...Petitioner
Versus
State of U.P. & Ors. ...Respondents

Counsel for the Petitioner:
Sri Balendra Deo Mishra

Counsel for the Respondents:
C.S.C.

(A) Civil Law - Motor Vehicle Act, 1988:
Section 48 - Central Motor Vehicle Rules,