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2024 (2) TMI 1217 - SCH - VAT and Sales TaxValidity of recovery certificate dated 12.6.2019 issued by the respondent No. 3 - refund the amount of advertisement tax paid in advance by the petitioner - HELD THAT - The interest of justice would be subserved if the interim order dated 05.08.2019 is continued till the disposal of the writ petition. Since the matter is remanded to the High Court, the parties are directed who are represented by their respective counsel to appear before the High Court on 11.03.2024 without expecting any separate notices from the High Court and bring to the notice of the concerned Roster Bench the remand of the matter so that it could be considered and disposed of expeditiously as possible. With the cooperation of the parties it is expected that the High Court will dispose of the matter as expeditiously as possible. Appeal disposed off.
Issues involved: Appeal against order in Writ Tax No. 813/2019, consideration of prayers in writ petition distinct from civil suits, interim protection granted.
Summary: Issue 1: Consideration of prayers in writ petition The appellant appealed against the order dismissing their writ petition, arguing that the High Court should have considered the prayers made in the writ petition separately from the relief sought in the civil suits. The prayers included quashing a recovery certificate, refund of advance payment for advertisement tax, and a direction not to recover tax post a certain date. The Supreme Court found these prayers distinct from the reliefs sought in the civil suits and set aside the impugned order, remanding the matter to the High Court for consideration on its own merits. Issue 2: Interim protection The appellant had been granted interim protection against coercive recovery steps for advertisement tax. The appellant requested to continue this protection, while the respondent argued that it might lead to procrastination in the disposal of the writ petition. The Supreme Court decided to continue the interim order until the disposal of the writ petition, directing the parties to appear before the High Court without separate notices on a specified date for expeditious disposal of the matter. This appeal was disposed of with no costs involved.
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