Shimla: The Himachal Pradesh government has approved the rollout of the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, extending its scope to include cases under non-subsumed enactments. The scheme aims to resolve approximately 3,500 pending cases and generate an estimated revenue of Rs 10 crore.
The initiative is part of the government’s ongoing efforts to reduce litigation and enhance revenue realization. Under the scheme, cases related to petroleum products up to the financial year 2017-18 will be addressed. Notably, the State Value Added Tax (VAT) Act, which governs petroleum products such as diesel and petrol, remains outside the Goods and Services Tax (GST) purview.
Following the implementation of GST on July 1, 2017, various state taxes, including Entry Tax, Entertainment Tax, and Luxury Tax, were subsumed under the new tax regime. To resolve pending disputes under these taxes, the state has launched three Legacy Cases Resolution Schemes to date.
According to the Chief Minister, these schemes have successfully resolved 48,269 pending cases, generating a revenue of Rs 452.68 crore and significantly relieving litigants. The government remains committed to minimizing legal disputes and streamlining tax collections through such initiatives.
The latest rollout of the Sadhbhawana Legacy Cases Resolution Scheme is expected to expedite the resolution of longstanding tax disputes, further strengthening the state’s financial position.
