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2012 DIGILAW 1555 (JHR)

JBI Engineering Corporation v. State of Jharkhand

2012-10-30

JAYA ROY, PRAKASH TATIA

body2012
JUDGMENT By Court.-Defects ignored. 2. Petitioner's contention is that he has preferred revision petitions before the Commissioner of Commercial Taxes against order dated 24.9.2009 and 16.1.2010 wherein he prayed for interim relief but the petitioner's prayer for interim relief has not been considered and decided. Learned counsel for the petitioner submitted that in identical case the matter was disposed of by this Court giving direction to the Revisional Authority to consider the prayer for interim relief. 3. Learned counsel for the respondent submitted that the order passed as back as on 24.9.2009 and 16.1.2010 and against these orders no appeals were preferred which according to learned counsel, counsel for the respondent is to avoid the pre-deposit condition. It is also submitted that after filing these revision petitions, the prayer for interim relief was never pressed by the petitioner. 4. There are allegation and counter allegation of seeking interim relief and non-consideration against which stand of the department is the interim relief was never pressed for a long period. Petitioner's contention is that no date was fixed by the Commissioner himself so that petitioner could have pressed the prayer for interim relief. 5. In this case we are not going into any controversy, whether petitioner was guilty of not pressing prayer for interim relief or whether Commissioner did not passed any order and kept the matter pending, which may be considered in appropriate case because of the reason that with such allegations which are being rebutted by the revenue authorities are very frequently. 6. Be that as it may be this petition is disposed of with a direction to the Commissioner of Commercial Taxes to hear and pass appropriate order on revision petition of 'the writ petitioner and expeditiously, preferably within a period of one month from the date of receipt/production of copy of this order and if the revisional authority is not in a position to decide the revision petition itself within that period then the revisional authority may consider the prayer on interim relief uninfluenced by any of the observations, which though we have not made on the merit of the case. The matter may be taken up by the learned Commissioner of Commercial Taxes on 9th November. 2012. 7. With the aforesaid directions and observations, this writ petition is disposed of. Petition disposed of.