Recall of dismissal order where connected references on land valuation were already directed in similar assessment matters

The earlier dismissal of the tax case petition was recalled because connected orders in the same assessee's matters had already directed reference of similar valuation questions for other assessment years. As those prior orders were not placed before the court when the petition was first dismissed, the court treated the earlier approach as inconsistent with the existing judicial position and corrected it in the interest of justice. The dismissal was set aside, and the Tribunal was directed to state a case and refer the formulated questions of law concerning valuation of the assessee's land.

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Issues: Whether the earlier order dismissing the tax case petition should be recalled and the Tribunal directed to state a case and refer the questions of law concerning valuation of the assessee's land.

Analysis: The court noted that earlier and later orders in connected matters had already directed references on similar questions for the same assessee and for different assessment years. Since those orders were not brought to the court's notice when the petition was earlier dismissed, the court held that the prior dismissal would not be consistent with the existing judicial approach and should be corrected in the interest of justice.

Conclusion: The dismissal order was recalled and set aside, and the Tribunal was directed to state the case and refer the formulated questions of law.

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