AKIL KURESHI, J.

1. The petitioner has challenged an order dated 21.3.2017 as at Annexure-A to the petition by which the petitioner's application for benefit of an amnesty scheme framed by the Government came to be rejected.

2. Facts are as under. Petitioner no.1 is a public limited company. Petitioner no.2 is the Managing Director of the company. The company purchased certain immovable properties in November 2007 through registered sale deeds in the nature of plot of land with factory situated in survey no.7 of village Vadadla, District Bharuch from one M/s. Sonic Watches Ltd and another situated at survey no.8 of the same village from one Mahendrakumar Mohanlal Majithia for the purpose of manufacturing and coating of watch straps and accessories. The sales were also reflected in the revenue records. At the relevant time in the revenue records, no charge of the department was reflected. However, it seems that the erstwhile owners had certain outstanding dues of the VAT department. Subsequent to the transfers also, the assessments were carried out in case of transferors further confirming the VAT dues.

3. Case of the petitioner is that the business of the petitioner went sic