HIMANSHU V. PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) By this writ -application in the nature of a public interest litigation, the petitioner, a practicing Advocate in the District Court at Gandhinagar, has brought to our notice that the State Government has issued a Government Resolution dated 1st January, 2009, providing for a loan to be paid to the respondent No.3, equal to the gross value of the Value Added Tax (for short "VAT") and Central Sales Tax payable to the State Government, which tantamountly amounts to the refund of VAT. The petitioner has brought to our notice that such Resolution has been passed by the State Government only with a view to favour the respondent No.3, Tata Motors Limited.

(2.) The case made out by the petitioner in this petition may be summarized as under : -

(3.) In such circumstances referred to above, the petitioner has prayed for the following reliefs : -