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IN THE SUPREME COURT OF INDIA

[CIVIL ORIGINAL JURISDICTION]

WRIT PETITION (C) NO. _______ OF 2020

(UNDER ARTICLE 32 OF THE INDIAN CONSTITUTION)

(PUBLIC INTEREST LITIGATION)

WRIT PETITION [CIVIL] N0. OF 2020

IN THE MATTER OF:

SATYAPRAKASH SINGH

Room no.1 Kalsekar, Pitamber Lane,

Mahim (W),Mumbai- 400016

Occupation : Chartered Accountant(CA)

Mobile: 9920772285

E-MAIL: :- casatyaprakash@hotmail.com

PAN: FGBPS3891H

ANNUAL INCOME: BELOW 10 LAKH PA……………………PETITIONER

VERSES

1. THE UNION OF INDIA,

Through the Secretary ,

Ministry of Finance,

Government of India, North Block

NewDelhi – 110001

2. The Central Board of Direct Tax(CBDT)

North Block, New Delhi – 110002………………………..RESPONDENTS’

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WRIT PETITION UNDER ARTICLE 32 OF THE CONSTITUTION OF

INDIAAS PUBLIC INTEREST LITIGATION(PIL) SEEKING WRIT OF

CERTIORARI FOR QUASHING AND STAY THE CONSTITUTTIONAL

VALIDITY AND THE AMENDMENTS OF SECTION 9 OF VIVAD SE

VISHWAS ACT, 2020

To,

THE HON’BLE CHIEF JUSTICE OF INDIA

AND HIS COMPANION JUDGES OF

THE HON’BLE SUPREME COURT OF INDIA

THE HUMBLE WRIT PETITION OF

THE PETITIONER ABOVE-NAMED:

MOST RESPECTFULLY SHOWETH:-

1. The Petitioner is filing the present Writ Petition in public interest under

Article 32 of the Constitution of India in as much as the fundamental

rights enshrined in the Part III of the Constitution are violated.

2. The Petitioner is before this Hon’ble Court seeking issuance of

appropriate, writ, direction or order declaring the Section 9 of Vivad

se Vishwas Bill, 2020-dated 04.03.2020, passed by the Parliament as

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unconstitutional and being in violation of Petitioner fundamental rights

under Article 14 and 21 of the Constitution of India; and for issuance

of consequential writ quashing the same.

3. That this is a Writ Petition under Article 32 of the Constitution of India

as Public Interest Litigation(PIL) seeking Writ of Certiorari for

Quashing and Stay constitutional validity of the Amendments to the

Section 9 of Vivad se Vishwas Act 2020, That the present Writ Petition

seeks this Hon’ble Court to direct the Central Government to make

rules for the better governance and to generate more revenue

through the Tax Mechanism so that the Government may collect more

tax revenue for better development of the Country without

discrimination class/classes of the Assessee for a better and healthy

democracy in India. The present Section 9 and the amendments to

the Section 9 of Vivad se Vishwas Act 2020 by the Respondent No.1

is in direct violation of Articles 14, & 21 and the entire Vivad se

Vishwas Act 2020.This petition is filed by the Petitioner in individual

capacity. The Petitioner therefore seeks a relief Certiorari for

Quashing and Stay the Constitutional validity of Section 9 and

amendments to the Section 9 of Vivad se Vishwas Bill 2020.

4. That the Petitioners have no personal or individual ulterior interest,

motive and intention to file the said Petition before this Hon’ble Court.

There will be violation of Articles 14 and 21of the Constitution of India,

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if this Petition is not heard, legal injury being public in nature.

5. The Petitioner is a Chartered Accountant practicing in the city of

Mumbai and also appearing beforeIncome Tax Appellate Tribunal

(ITAT)throughout the Country having his Office at 292, Jamna Building,

Office No. 6, LT. Marg, Opp. St. Xaviers School, Mumbai-400002,

Maharashtra,bearing PAN:FGBPS3891H and having another office at A-

13, Sanjay Enclave, Uttam Nagar, New Delhi-1100059 and is a law

abiding public-spiritedCitizen of India.The Petitioner’s Annual Income is

less thanRs.10 lakhs (PAN:FGBPS3891H).The Petitionerhasno

personal/interest, motive in filing the instant Writ Petition. There is no

civil, criminal, revenue or any litigation involving the Petitioner, which

has or could have a legal nexus with the issues involved in the present

Public Interest Litigation.

6. The Respondent No. 2 is a Statutory body formed under the Central

Board of Direct Taxes Act, to supervise the effective implementation of

Direct taxes. After introduction of the Vivad se Vishwas Bill in Lok

Sabha, several queries have been received from the stakeholders

seeking clarifications in respect of various provisions contained therein.

The Respondent No. 2 has considered these queries and decided to

clarify the same in form of frequently asked questions (FAQs) and has

issued a Circular No.4 of 2020 dated 4th March, 2020. The clarifications

are, approved by the both house of the Parliament and is pending for

assent by the Hon’ble President of India.

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BRIEF FACTS OF THE CASE:-

a) The Respondent No. 1 is Union of India. During the Union Budget

2020 presentation, the 'Vivad se Vishwas' Scheme was announced

to provide for dispute resolution in respect of the pending income

tax litigations. Pursuant to Budget announcement, the Direct Tax

Vivad se Vishwas Bill, 2020 was introduced in the Lok Sabha on 5th

February, 2020. The objective of Vivad se Vishwas is to inter alia

reduce pending income tax litigations, generate timely revenue for

the Government and benefit taxpayers by providing them peace of

mind, certainty and savings on account of time and resources that

would otherwise be spent on the long-drawn and vexatious litigation

process.

b) By this Public Interest Petition, the Petitioner is impugning the

Constitutional validity of Section 9 of Vivad se Vishwas Act, 2020.

The Respondent No.1 has inserted Section 9 to the Bill of Vivad se

Vishwas Act, 2020. The Section seeks to exclude from the Scheme

tax arrears relating to an assessment year in respect of which an

assessment has been made under section 153A or section 153C of

the Income-tax Act and also cases in which prosecution has been

instituted on or before the date of filing of declaration in excess of

Rupees Five crores.

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c) The Petitioner before elaborating on the grounds of Challenge, want

to give the brief facts pertaining to the impugned legislation. The

same are as under:

i) The Act provides a mechanism for resolution of pending tax

disputes related to income tax and corporation tax.

(i) The Act defines an Appellant as the income tax authority, or

the person, or both, whose appeal is pending before any

appellate forum as on January 31, 2020. These appellate

forums are the Supreme Court, the High Courts, the Income

Tax Appellate Tribunals, and the Commissioner (Appeals).

(ii) The Act proposes a resolution mechanism under which an

appellant can file a declaration to the designated authority to

initiate resolution of pending direct tax disputes. The last

date to file such declaration will be notified by the Central

Government. Based on the declaration, the designated

authority will determine the amount payable by the Appellant

against the dispute and grant a certificate, containing

particulars of the amount payable, within 15 days of the

receipt of the declaration. The Appellant must pay this

amount within 15 days of the receipt of the certificate and

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inform the designated authority of such payment. Such

amount will not be refundable.

(iii) Once the designated authority issues the certificate, appeals

pending before the Income Tax Appellate Tribunals and the

Commissioner (Appeals) will be deemed to be withdrawn. In

case of appeals or petitions pending before the Supreme

Court and High Courts, the Appellant is required to withdraw

the appeal or petition.

(iv) The Principal Chief Commissioner will designate an officer,

not below the rank of a Commissioner of Income Tax, as the

designated authority to manage the proposed resolution

mechanism.

(v) The amount payable by the Appellant for resolution of

disputes is determined based on whether the dispute relates

to payment of tax, or payment of interest, penalty, or

fee. Further, he is required to pay an additional amount if

such payment is made after March 31, 2020.

(vi) For dispute resolution, the Appellant is required to furnish an

undertaking waiving his rights to seek any remedy or claim

in relation to that dispute under any law, including the

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Income Tax Act, 1961. All such claims already filed in

relation to the dispute must be withdrawn before filing the

declaration.

(vii) Once a dispute is resolved, the designated authority cannot

levy interest or penalty in relation to that dispute. Further,

no appellate forum can make a decision in relation to the

matter of dispute once it is resolved. Such matters cannot

be reopened in any proceeding under any law, including the

Income-Tax Act.

(viii) The declaration filed by an Appellant will become invalid if:

(i) its particulars are found to be false, (ii) he violates any of

the conditions referred to in the IT Act, or (iii) he seeks any

remedy or claim in relation to that dispute. Consequently, all

proceedings and claims withdrawn based on the declaration

will be deemed to have been revived.

(ix) Initially at the time of introduction of the Bill, the provisions

of the Scheme were not be applicable in respect of tax

arrears,— (i) relating to an assessment year in respect of

which an assessment has been made under section 153A or

section 153C of the Income-tax Act, if it relates to any tax

arrear; (ii) relating to an assessment year in respect of which

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prosecution has been instituted on or before the date of filing

of declaration; (iii) relating to any undisclosed income from a

source located outside India or undisclosed asset located

outside India; (iv) relating to an assessment or reassessment

made on the basis of information received under an

agreement referred to in section 90 or section 90A of the

Income-tax Act, if it relates to any tax arrear; (v) relating to

an appeal before the Commissioner (Appeals) in respect of

which notice of enhancement under section 251 of the

Income-tax Act has been issued on or before the specified

date.

d) However, before passing of the Bill in the Lok Sabha, the exclusion

provisions in Section 9 were amended to provide that the provisions

of the Scheme were not be applicable in respect of tax arrear if they

relate to an assessment year in respect of which an assessment has

been made under sub-section (3) of section 143 or section 144 or

section 153A or section 153C of the Income-tax Act on the basis of

search initiated under section 132 or section 132A of the Income-tax

Act, if the amount of disputed tax exceeds five crore rupees.

e) The Respondent No.2 has issued a Circular No. 7 of 2020 dated 4th

March, 2020 wherein at Question No.6 in response to the Query,

“Can the benefit of the Vivad se Vishwas be availed, if a search and

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seizure action by the Income-tax Department has been initiated

against a taxpayer?” the reply provided is as under:

“Case where the tax arrears relate to an assessment made

under section 143(3) or section 144 or section 153A or section

153C of the Act on the basis of search initiated under section

132 or section 132A of the Act are excluded if the amount of

disputed tax exceeds five crore rupees in that assessment

year.

Thus, if there are 7 assessments of an assessee relating to

search & seizure, out of which in 4 assessments, disputed tax

is five crore rupees or less in each year and in remaining 3

assessments, disputed tax is more than five crore rupees in

each year, declaration can he filed for 4 assessments where

disputed tax is five crore rupees or less in each year.”

f) The Vivad Se Vishwas Bill 2020 has been passed by the Lok Sabha

on 4th March, 2020 and by the Rajya Sabha on 13th March 2020.The

Bill will become an Act after the assent of the Hon’ble President of

India.

g) The Petitioner submits that the provisions of Section 9 which provide

for exclusion of tax arrears raised under Section 143(3) or section

144 or section 153A or section 153C of the Act on the basis of search

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initiated under section 132 or section 132A of the Act, if the amount

of disputed tax exceeds five crore rupees in that assessment year

are unconstitutional, invalid and inoperative for the following

amongst other reasons which are without prejudice to one another.

h) The Petitioner further submits that the provisions of Section 9 which

provide for exclusion of cases in which prosecution has been

instituted on or before the date of filing of Declaration are

unconstitutional, invalid and inoperative for the following amongst

other reasons which are without prejudice to one another.

i) That the following substantial questions of law of general public

importance arises from the present writ petition:

QUESTIONS OF LAW

1) Can the amendment of Section 9 of Vivad se Vishwas Act, 2020 allowed

for exclusion of tax arrears raised under Section 143(3) or section 144

or section 153A or section 153C of the Act on the basis of search

initiated under section 132 or section 132A of the Act, if the amount of

disputed tax exceeds five crore rupees in that assessment year?

2) Can the amendment of Section 9 of Vivad se Vishwas Act, 2020 allowed

for exclusion of cases in which prosecution have been initiated on or

before the date of filing of Declaration before the Designated Authority

to initiate resolution of pending direct tax disputes?

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3) Can the such amendments be allowed which violate Article 14 and 21

of the Constitution of India, since the amendments propose to

discriminate Assessees on the basis of the amount of a tentative

pending tax disputed?

GROUNDS

i) THE IMPUGNED PROVISIONS OF SECTION 9 ARE

DISCRIMINATORY AND VIOLATE ARTICLE 14 OF THE

CONSTITUTION OF INDIA:

As observed, the provisions of Section 9 exclude tax arrears raised

under Section 143(3) or section 144 or section 153A or section 153C

of the Act on the basis of search initiated under section 132 or

section 132A of the Act, if the amount of disputed tax exceeds five

crore rupees in that assessment year and exclusion of cases in which

prosecution has been initiated on or before the date of filing of

Declarationbefore the Designated Authority to initiate resolution of

pending direct tax disputes. Section 9 proposes to discriminate

Assessees on the basis of the amount of a tentative pending tax

disputed. Therefore, this discrimination constitutes violation of

Article 14 of the Constitution of India rendering the impugned

provisions unconstitutional and invalid. Only exception to the rule of

equality under Article 14 is the reasonable classification. Dealing with

the scope of Article 14, the Hon’ble Supreme Court in the case of

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Lachmandas Kewalram v/s. State of Bombay AIR 1952 S.C. 235,

clear held that held as under:

“While Article 14 forbids class legislation it does not forbid

reasonable classification for the purposes of legislation. In Order,

however, to pass the test of permissible classification, two conditions

must be fulfilled, namely, (i) that the classification must be found on

an intelligible differentia which distinguishes persons or things that

are grouped together from others who are left out of the group and

(ii) that differentia must have a rational relation to the object sought

to be achieved by the Act. What is necessary is that there must be

a nexus between the basis of classification and the object of the Act.”

ii) It is humbly submitted that there is no nexus between the basis of

classification and the object of the Act in the instant case. The

classification is not found on any intelligible differentia. It is

therefore, submitted that the impugned exclusion is not protected

by the exception of reasonable classification and as such is hit by the

provisions of Article 14 of the Constitution. Hence the impugned

exclusion of tax arrears raised under Section 143(3) or section 144

or section 153A or section 153C of the Act on the basis of search

initiated under section 132 or section 132A of the Act, if the amount

of disputed tax exceeds five crore rupees in that assessment year

and exclusion of cases in which prosecution has been instituted on

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or before the date of filing of Declaration before the Designated

Authority to initiate resolution of pending direct tax disputesare

unconstitutional, invalid and inoperative.

iii) The Petitioner further state and submit that the Hon’ble Court may

be pleased to issue Article 226 of the Constitution of India, and

appropriate direction, order a writ, including a writ in the nature of

“Mandamus” and / or “Prohibition” permanently restraining and

prohibiting, the Respondents, their officers and agents, from

operating upon the provisions of Section 9 of Vivad se Vishwas

Bill2020 as regards exclusion of tax arrears raised under Section

143(3) or section 144 or section 153A or section 153C of the Act on

the basis of search initiated under section 132 or section 132A of the

Act, if the amount of disputed tax exceeds five crore rupees in that

assessment year and exclusion of cases in which prosecution has

been instituted on or before the date of filing of Declaration before

the Designated Authority to initiate resolution of pending direct tax

disputes.

iv) The Petitioner submit that the exclusion brought through Section 9

of the Vivad se Vishwas Bill 2020 is of far reaching consequence and

shall effect a large number of Assessees. The Petitioner being

committed to the fair and judicious implementation of the tax laws,

is approaching this Hon’ble Court for an appropriate declaration

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about the invalidity of the Section 9 of the Vivad se Vishwas Bill 2020.

The Petitioner, therefore, submit that this is a fit case in which this

Hon’ble Court will, during the pendency of this Petition, stay the

operation of Section 9 of the Vivad se Vishwas Bill 2020.

v) It may be noted that the impugned exclusion shall cause avoidable

hardships to the Assessee without there being commensurate

revenue to the Government. Some of the hardships are as under:

i) Huge avoidable litigation costs and time wasted on account

of the long drawn process of litigations for the Assessee and

the Department.

ii) Misuse of Assessee funds for avoidable litigation costs on

account of the long drawn process of litigations for the

Assessee which could be used for betterment of Society.

iii) Such proposed exclusion will therefore result in wastage of

considerable time, monetary and manpower resources, etc

in as much as the Department would have to continue

monitoring the excluded Assessees in all tehsils of the

Country.

iv) Such measure as proposed does not have any provisions for

abatement of appeals filed by the Assessees against the tax

arrears raised under Section 143(3) or section 144 or

section 153A or section 153C of the Act on the basis of

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search initiated under section 132 or section 132A of the

Act.

v) Further, such measure as proposed does not have any

provisions for abatement of appeals filed by the Assessees

against the cases in which prosecution has been instituted

on or before the date of filing of declarationbefore the

Designated Authority to initiate resolution of pending direct

tax disputes.

vi) It is therefore, submitted that the impugned

exclusion has no justification and hence should be

amended to cover all tax arrears irrespective of the

sections under which the same have been raised.

7. Because of unconstitutional amendment and violation of equal before

law under Article 14 and Article 21 of the Constitution of India is

violating the principles of equality and transparency;

8. The Petitioner has not filed any other similar Petition regarding the

matter in dispute in this Hon’ble Court or any High Court throughout

the territory of India. The Petitioner has no better remedy available.

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9. That the Petitioner is left with no other alternative remedy except to

approach this Hon’ble Court by way of filling this present PIL under

Articles 32 of the Constitution of India.

10. That this Hon’ble Court has the jurisdiction to entertain the present

petition, as this Hon’ble court has extra ordinary power of judicial review

of the acts passed by the Parliament.

11. That the present Petition is being filed in the most bona fide manner,

as advised by law.

12. That the present Petitioner has not filed any other petition in any High

Court or the Supreme Court of India on the subject matter of the

present petition.

13. That the Petitioner will bear the costs of the petition if this Hon’ble

Court directs any imposition of costs in this regard.

14. The Petitioner submit that they have locus standi to file this petition.

The Petitioner 1 is a practicing Chartered Accountant. Therefore, the

Petitioner has filed this petition by way of public interest litigation in the

interest of his public at large. This Petition, is therefore, maintainable.

15. The Petitioner submit that they are challenging constitutional validity

of the impugned provisions. Therefore, there is no effective and

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alternative remedy is available to the Petitioner. Hence, the Petition is

maintainable.

16. The Petitioner No.1 is a resident of Mumbai and having his office in

Delhi and Mumbai, therefore submit that this Hon’ble Court has

jurisdiction to entertain and dispose off this petition.

17. The Petitioner submit that the Vivad se Vishwas Scheme 2020 has

received assent of the Lok Sabha on 4th March, 2020 and by the Rajya

Sabha on 13th March 2020 the amendment brought through Section 9

shall become effective after the accent of the Hon’ble President of India.

The Petitioner, therefore, submit that there is no delay in filing this

petition. The Petitioner further state that, if there is any delay, it is on

account of reasonable cause and this Hon’ble Court may be pleased to

condone the same.

18. The petitioner relying the Exhibits/Annexures attached with this

petition.

19. The Petitioner have paid the Court Fees of Rs._____ towards this

petition.

20. The Petitioner crave leave to add, amend, alter and / or delete any of

the grounds or submissions.

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PRAYER

In the aforesaid facts and circumstances of the case and in the interest of

justice it is most respectfully prayed that this Hon’ble Court may be pleased

to:-:

a) This Hon’ble Court may be pleased to declare Section 9 of Vivad se

Vishwas Bill, 2020 nonest, void, unconstitutional and ultra vires in

entirety.

b) That this Hon’ble Court may be pleased to issue Article 226 of the

Constitution of India, an appropriate direction, order or a writ,

including a writ in the nature of ‘Certiorari’ calling for the records of

the case and after satisfying itself as to the legality thereof, declare

that the impugned provisions are unconstitutional, invalid and

imperative.

c) The Petitioner further state and submit that this Hon’ble Court may

be pleased to issue under Article 226 of the Constitution of India,

an appropriate direction, order or a writ, including a writ in the

nature of ‘Mandamus’ and / or ‘Prohibition’ permanently restraining

and prohibiting the Respondents, their officers and agents, from

operating upon the impugned provisions of Section 9 of the Vivad

se Vishwas Bill, 2020 as regards exclusion of tax arrears raised

under Section 143(3) or section 144 or section 153A or section 153C

of the Act on the basis of search initiated under section 132 or

section 132A of the Act, if the amount of disputed tax exceeds five

crore rupees in that assessment year and cases in which prosecution

has been instituted on or before the date of filing of declaration.

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d) The Hon’ble Court be pleased to issue a writ of prohibition or any

other suitable writ, order or direction, restraining the Respondents

and their officers and agents, from giving effect to the impugned

provisions of Section 9 of the Vivad se Vishwas Bill 2020 or taking

any further steps whatsoever in implementation of the impugned

provisions.

e) This Hon’ble Court be pleased to issue a direction to the

Respondents directing them to not to give effect to impugned

provisions and withdraw the said amendment or in the alternative

modify the said Bill as the Court deems fit for or;

f) Pending the hearing and the final disposal of this petition the

Hon’ble Court may be pleased to restrain the Respondents from

implementing the impugned provisions. The Respondents be

restrained from giving effect to Section 9 of the Vivad Se Vishwas

Bill, 2020.

g) Ad interim reliefs in terms of prayer (c) and (d).

h) This Hon’ble Court be pleased to make appropriate provision for

reimbursement in respect of such cost of the Petition as are actually

incurred by the Petitioner.

i) Issue appropriate, directions and guidelines in the nature of Writ of

Mandamus or any other writ or writs in the interim, till the

Respondent No. 1 makes any law;

j) Pass such other and further Writs, Orders and directions as this

Court may deem fit and proper in the facts and circumstances of

this case.

And for this act of kindness, the Petitioner shall ever remain duty

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bound.

Drawn: Filed by:

D.V.SAROJ, SATYAPRAKASH SINGH

ADVOCATE,

SUPREME COURT OF INDIA

Drawn on: 16.03.2020

Filed on: 16.03.2020

IN THE SUPREME COURT OF INDIA [CIVIL ORIGINAL JURISDICTION]

WRIT PETITION (C) NO. _______ OF 2020 (PUBLIC INTEREST LITIGATION)

IN THE MATTER OF:

SATYAPRAKASH SINGH ,

… PETITIONER

VERSUS UNION OF INDIA& ANR …RESPONDENTS

AFFIDAVIT

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I Satyaprakash Singh Son of Harinath Singh, having PAN No. FGBPS3891H

About 34 years residingat Room no.1, Kalsekar, Pitamber Lane,Mahim

(W),Mumbai- 400016, Maharashtra do hereby state on solemn affirmation

as under:

1. That I am Petitioner in the above matter and I am fully conversant

with the facts and circumstances of the case and competent to swear

the present affidavit.

2. That I have read and understood the contents of the accompanying

Writ Petition Synopsis and List of Dates from Page No. 1 to 19 and

also the accompanying Writ Petition [Page No…….to……. ] which

have been drafted under my instructions and I say that the contents

of the same are true and correct.

3. That the contents of Para No. to of the above Affidavit are true to

my knowledge and nothing material has been concealed there from

4. That there is no personal gain, private motive or oblique reason in

filing the present Public Interest Litigation.

DEPONENT

VERIFICATION

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That the contents of this affidavit are true and correct to based of my

knowledge and belief. No part of it is false and nothing material has been

concealed therefrom. Verified at New Delhi on this _____day of March_,

2020.

DEPONENT

IN THE SUPREME COURT OF INDIA [CIVIL ORIGINAL JURISDICTION]

WRIT PETITION (C) NO. _______ OF 2020 (PUBLIC INTEREST LITIGATION)

IN THE MATTER OF: SATYAPRAKASH SINGH,

… PETITIONER

VERSUS UNION OF INDIA& ANR …RESPONDENTS

AN APPLICATION SEEKING FOR STAY

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To,

THE HON’BLE CHIEF JUSTICE OF INDIA

AND HIS COMPANION JUDGES OF

THE SUPREME COURT OF INDIA

THE HUMBLE PETITION OF

THE PETITIONER ABOVE NAMED

RESPECTFULLY SHOWETH:-

1. That this is a Writ Petition under Article 32 of the Constitution of

India as Public Interest Litigation seeking Writ of Certiorari for

Quashing and Stay.

2. That the present application is being filed bona fide and in the

interested of justice.

PRAYER

It is therefore, most respectfully prayed that this Hon'ble Court may

graciouslybe pleased to:

1. Pass a Stay on Section 9 of the Vivad se Vishwas Bill, 2020 as regards

exclusion of tax arrears raised under Section 143(3) or section 144 or

section 153A or section 153C of the Act on the basis of search initiated

under section 132 or section 132A of the Act, if the amount of disputed

tax exceeds five crore rupees in that assessment year and cases in

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which prosecution has been instituted on or before the date of filing of

declaration during the pendency of present writ petition and / or.

2. Pass any other order/orders that this Hon'ble Court may deem fit and

proper in the facts and circumstances of this case.

AND FOR THIS ACT OF KINDNESS THE PETITIONER AS IN DUTY

BOUND SHALL EVER PRAY

Drawn: Filed by:

D.V.SAROJ, SATYAPRAKSH SINGH

ADVOCATE,

SUPREME COURT OF INDIA

Drawn on: 16.03.2020

Filed on: 16.03.2020

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