JUDGMENT :

Ujjal Bhuyan, J.

1. Heard Mr. Rohan Shah, learned senior counsel for the petitioners; Mr. Niranjan Shimpi, learned counsel for respondent No.1; and Mr. Vijay Kantharia, learned counsel for respondent Nos.2 and 3.

2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of rejection of its application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (briefly ‘the scheme’ hereinafter) by respondent No.2 on 13.01.2020 and further seek a direction to the respondents to accept its application in terms of the said scheme under the category of “litigation”. Alternative prayer made is for a direction to the respondents to accept the subsequent application of the petitioner in terms of the said scheme under the category of “arrears” after quashing its rejection on 30.01.2020.

3. Case of the petitioners is that petitioner No.1 is a private limited company incorporated under the Companies Act, 1956 having its registered office at Byculla (East), Mumbai. Petitioner No.2 is the director of petitioner No.1. Petitioner No.1