2014 (3) TMI 1189 - HC - VAT and Sales Tax

Seeking disposal of revision petition - HELD THAT - Since we are disposing of the revision petition, without admitting the same, with liberty to the petitioner-State to proceed in accordance with law only after disposal of the S.L.Ps. pending in the Supreme Court, we are not issuing notice to the respondent. Revision petition disposed off.

Summary

Issues:
1. Interpretation of orders passed in related cases.
2. Disposal of revision petition with liberty to proceed after Supreme Court decision.
3. Rights and contentions of parties to be kept open.

Interpretation of orders passed in related cases:
The judgment discusses the submission made by the learned Additional Government Advocate regarding the order dated 9-1-2014 passed in another case. The order highlighted the similarity of questions involved in the current revision petition and other connected matters. It was pointed out that the Additional Commissioner of Commercial Taxes had taken the matter to the Supreme Court, and the Supreme Court had issued a notice to the respondent in the Special Leave Petitions (S.L.Ps). The revision petition was disposed of with liberty granted to the petitioner to proceed in accordance with the law after the Supreme Court's decision. The rights and contentions of the parties were to be kept open.

Disposal of revision petition with liberty to proceed after Supreme Court decision:
The judgment emphasized that since the Supreme Court had not admitted the S.L.Ps nor passed any interim order, the revision petition could be disposed of with liberty for the petitioner to proceed after the Supreme Court's decision. The respondent had no objection to granting such liberty, ensuring the rights and contentions of the parties were not prejudiced. The revision petition was disposed of with observations that all rights and contentions of the parties were kept open for future proceedings after the Supreme Court's decision.

Rights and contentions of parties to be kept open:
The judgment concluded by stating that since the revision petition was being disposed of without admission, the petitioner-State was granted liberty to proceed according to the law only after the Supreme Court's decision on the pending S.L.Ps. No notice was issued to the respondent, and the rights and contentions of the respondent were to be kept open for any further proceedings that might arise based on the Supreme Court's order mentioned in the order dated 9-1-2014.