2014 (1) TMI 1910 - HC - VAT and Sales Tax

Admissibility of revision petition - petitioner fairly states that the Supreme Court has yet not admitted the SLPs nor is there any interim order passed and in view thereof - HELD THAT - Learned Counsel appearing for the respondent has no objection for granting such liberty, without prejudice to the rights and contentions of the parties. In the circumstances, we do not find any reason to keep this petition pending any further and we dispose of the same with liberty to the petitioner to proceed in accordance with law after disposal of the SLPs by the Supreme Court. Petition disposed off.

Summary

Issues:
1. Questions involved in the revision petition and connected matters
2. Disposal of the revision petition pending the Supreme Court's decision

Analysis:

1. The judgment pertains to a revision petition and connected matters where the Additional Commissioner of Commercial Taxes challenged an order. The petitioner's counsel argued that the issues in the present petition and related cases were identical to those already decided by the High Court. The High Court had disposed of the connected matters through a judgment dated 13-7-2012, which the Additional Commissioner then challenged in the Supreme Court through Special Leave to Appeal petitions. The Supreme Court had issued notice to the respondent in the Special Leave to Appeal petitions, indicating that the matter was pending before the higher court.

2. The High Court noted that the Supreme Court had not yet admitted the Special Leave to Appeal petitions nor passed any interim orders. Considering this, the petitioner's counsel requested the revision petition be disposed of with liberty for the petitioner to proceed in accordance with the law after the Supreme Court's decision. The respondent's counsel did not object to granting such liberty, ensuring the rights and contentions of both parties were preserved. Consequently, the High Court decided to dispose of the revision petition, granting the petitioner liberty to act as per law post the Supreme Court's decision, while keeping all rights and contentions open for both parties.

This judgment essentially revolves around the decision to dispose of the revision petition in light of the pending Special Leave to Appeal petitions before the Supreme Court. The High Court's approach focused on maintaining fairness and ensuring that the petitioner could take further action based on the outcome of the higher court's decision.