ORDER : 1. The petitioners have preferred the present writ petitions with the following prayer: - “(i) Declare that the provision of Chapter IV of the Rajasthan Finance Act 2020, Rajasthan Land Tax Rules, 2020 as beyond the legislatie competence of the state and ultra vires the Constitution of India so far as they relate to imposition of any tax, fee or levy on mining leases, mineral bearing lands, mineral rights or the like; (ii) Quash and set aside notification dated 30.03.2020 issued by the Respondents as being arbitrary, unreasonable and beyond the legislative competence of the state and ultra vires the Constitution of India. (iii) Restrain the Respondents from making any assessment, recovery of tax or any coercive action against the petitioner under Chapter IV of the Rajasthan Fiance Act, 2020 & Rajasthan Land Tax Rules, 2020. (iv) Quash and set aside the demand notice issued by the Respondents.” 2. Learned counsel for the petitioner fairly pointed out that there was a notification dated 08.02.2024, Jaipur issued by the Finance Department (Tax Division), Government of Rajasthan whereby an “Amnesty Scheme-2024” has been floated in public interest. Operative portion of the Amnesty Scheme reads as follows: “GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, February 08, 2024 In exercise of the powers conferred by sections 18 and 22 of the Rajasthan Finance Act, 2020 (Act No. 9 of 2020), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts,- (i) land tax payable on all classes of lands with effect from 08.02.2024; and (ii) land tax payable prior to 08.02.2024 on all classes of lands along with penalty and interest payable thereon, subject to condition that 10% of the original amount of the land tax payable by the land holder is deposited upto 31.07.2024: Provided that the land tax already paid or deposited shall not be refunded.” 3. Learned counsel for the petitioners further submit that such amnesty scheme is applicable upon the petitioners. Learned counsel for the petitioners further submit that that all petitioners are before this Court prior to the Amnesty Scheme came into existence on 08.02.2024. 4. Learned counsel for the petitioners further submit that such amnesty scheme is applicable upon the petitioners. Learned counsel for the petitioners further submit that that all petitioners are before this Court prior to the Amnesty Scheme came into existence on 08.02.2024. 4. Learned counsel for the petitioners that the matter is sub-judice and therefore, they can be protected as far as limitation of the Amnesty Scheme is concerned because each one of the petitioners is in protection of this Court as the matters are sub-judice prior to the scheme coming into existence. 5. Mr. Mahaveer Bishnoi, learned Additional Advocate General submits that the scheme is there, however, the last date of the scheme was 31.07.2024. 6. This Court, on such limited submission being made, finds that the notification scheme dated 08.02.2024 quoted above is subsequent to each of the petitioners approaching this Court. In the opinion of this Court, a person who has approached this Court in time with clean hands has to be protected and particularly when his adjudication is pending before the Court then any kind of closure of door by the respondent in the Amnesty Scheme/ a Welfare Scheme and any kind of benevolent scheme offered, ought to be reasonably considered to be available for such aware litigants. The scheme is of February, 2024 and the closure is of July 2024 and we are still in 2024. It is reasonable factual matrix where such scheme can be opened for the persons who are entitled to participate and benefit out of the same particularly when they approached this Court in time and the same is of this year itself. 7. Accordingly, the present writ petitions are allowed to the extent that while the petitioners shall be required to approach the respondents under the Amnesty Scheme on or before 31.12.2024, they shall be considered strictly in accordance with law treating the application within time. Any of the petitioners who have already approached under the Amnesty Scheme shall also be required to be considered strictly in accordance with law. In case any cause of action survives, the petitioners shall be at liberty to approach this Court again. 8. Interim order shall remain in currency till 31.12.2024. 9. Stay petitions are also accordingly disposed of.