9911796707
TMI Blog2010 (2) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 - - - Dated:- 8-2-2010 - ADARSH KUMAR GOEL AND ALOK SINGH, JJ. The judgment of the court was delivered by ALOK SINGH J. The present petition has been filed invoking jurisdiction of this court under article 226 of the Constitution of India seeking writ of certiorari quashing the orders (annexures P11 and P12) both dated September 14, 2009, dismissing the reference application and review application filed by the petitioner on the ground of limitation. The brief facts of the present case are that the petitioner-company was granted exemption certificate by the Department of Sales Tax vide order dated April 11, 1991 showing the amount of exemption for the period from October 8, 1990 to October 7, 1999. Due to certain adverse co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 vide annexure P-6. After issuing notice to the respondent-State, the review petition was eventually dismissed on February 16, 2006 after hearing both the sides. The review petition was challenged by the petitionercompany before this court by way of C.W.P. No. 11269 of 2006. C.W.P. No. 11269 of 2006 came up for hearing and objection was raised by the Department that remedy of reference was available under section 42 of the Haryana General Sales Tax Act, 1973. The petitioner sought permission to withdraw the writ petition with liberty to avail of the remedy of reference which was permitted to be withdrawn with liberty to avail of the remedy of reference vide order dated March 16, 2009. Thereafter, the reference was made before the Haryana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dant shall be excluded, where the proceeding relates to the same matter in issue and is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. 2. In computing the period of limitation for any application, the time during which the applicant has been prosecuting with due diligence another civil proceeding, whether in a court of first instance or of appeal or revision, against the same party for the same relief shall be excluded, where such proceeding is prosecuted in good faith in a court which, from defect of jurisdiction or other cause of a like nature, is unable to entertain it. 3. Notwithstanding anything contained in rule 2 of Order XXIII of the Code of Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... putedly, after the dismissal of the appeal by the Tribunal, the petitioner filed review application before the Tribunal under section 41 of the Haryana General Sales Tax Act, 1973 which could have been filed within one year from the date of the order to be reviewed and which was admittedly filed within the time. However, review was dismissed vide order dated February 16, 2006. Thereafter, writ petition was preferred before this court. The writ petition was permitted to be withdrawn with liberty to avail of remedy of reference vide order dated March 16, 2009. Thereafter an application for making reference was moved promptly on April 29, 2009. In view of the above, we are of the opinion that delay in filing the reference application ought ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
