Section 73 proceedings and amnesty benefit remitted for reconsideration with directions to apply the statutory scheme.

The Karnataka High Court set aside the impugned order and remitted the matter for fresh consideration after the petitioner sought to avail the amnesty scheme. The Court directed that the proceedings be treated as proceedings under Section 73 and that appropriate orders be passed under Section 73(9) in accordance with law. It further directed that, if the petitioner files an application, the benefit of the amnesty scheme under Section 128A be granted in accordance with law.

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Issues: Whether the impugned order should be set aside and the matter remitted for fresh consideration so that the proceedings may be treated as proceedings under Section 73 and the petitioner may seek the benefit of the amnesty scheme under Section 128A.

Analysis: The petitioner expressed an intention to avail the benefit of the amnesty scheme. In view of that request, the Court considered it appropriate to set aside the impugned order and remit the matter for reconsideration in accordance with law. The Court directed that the proceedings be treated under Section 73 and that appropriate orders be passed under Section 73(9). The Court also directed that, if an application is filed, the petitioner be granted the benefit of the amnesty scheme under Section 128A in accordance with law.

Conclusion: The issue was decided in favour of the petitioner, with the impugned order set aside and the matter remitted for fresh consideration with the above directions.

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