1987 (8) TMI 434

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ench. If an interim injunction is so vacated, then to quote the words of the learned counsel, "the Judge steps into the shoes of the Government Pleader". We are not taking a very serious note of the manner in which the contention is advanced, having regard to the fact that the counsel does not appear to have sufficient experience of arguing matters in this Court. It is rather astounding that it should be argued that the power of the court to vary, modify, confirm or set aside an interim order must depend upon whether a counter has been filed or not. There may be any number of matters in which it could be demonstrated by the other side even without a counter that interim orders should not be passed or confirmed. This could be demonstrate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cannot vacate that order. Appropriate order in any matter can be made by the learned judge who is at the material time dealing with that matter. It is also impossible to accept the submission of the learned counsel that the order of the State Government dated 22nd December, 1982 has conferred permanent benefit on the petitioners or its members by way of relieving them of any tax liability. This contention is based on a total misconception about the effect of the order dated 22nd December, 1982. That order is made on representations made to the Government with regard to continuing the exemption originally granted and had been withdrawn. The order reads as follows: "Pending issue of final orders in the matter, the Government direct that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ect of either cancellation or withdrawal of such orders is the same. All interim orders have only a temporary effect and they can always be withdrawn or revoked by the court or the authority which makes them. In our view, there is no substance in these appeals. As an argument of last resort, it is submitted that some appeals have been admitted against similar orders vacating the injunction. We do not think that in the light of what we have said above that should be a consideration for admitting these appeals especially when the point appears to us to be so clear that it does not need any further consideration. The result would be the same if we were to admit these appeals and dispose them of immediately. Both the appeals are dismissed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X