Restoration of appeal refused after withdrawal for amnesty scheme failed due to non-compliance with scheme conditions.

Withdrawal of an appeal to avail an amnesty scheme did not justify restoration when the scheme conditions were not satisfied. On the facts and the terms of the scheme, refusal to restore the appeal was supported by valid reasons, and no basis for appellate interference was shown. The challenge to the restoration order therefore failed.

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Issues: Whether the petitioner was entitled to restoration of the appeal after having withdrawn it to avail the benefit of an amnesty scheme.

Analysis: The withdrawal of the appeal was made to pursue the amnesty scheme, and the petitioner failed to comply with the scheme conditions. On the facts and the terms of the scheme, the refusal to restore the appeal was found to be for valid reasons, and no ground for appellate interference was made out.

Conclusion: The request for restoration of the appeal was rightly rejected and the challenge to that order failed.

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