STATE OF RAJASTHAN vs KHANGAR SINGH

The Supreme Court held that the High Court erred in granting relief to the respondent under the 'Excise Amnesty Scheme-year 2009-10' despite the respondent failing to apply by the stipulated deadline of 31st March, 2010, as mandated by the Rajasthan Excise Act, 1950, specifically under Section 9-A. The Court emphasized that the High Court lacked the authority to extend the deadline of the Scheme and thus quashed the High Court's order, reinforcing the importance of adherence to statutory timelines in administrative matters. The appeal by the State was allowed, and the High Court's judgment was set aside.