2014 (3) TMI 1189 - HC - VAT and Sales Tax

Disposition of Revision Petition with Liberty for Future Proceeding

The revision petition was disposed of with liberty for the petitioner to proceed after the Supreme Court's decision in related Special Leave Petitions ... Disposal of petition without admission with liberty to petitioner to proceed after decision of higher court - Liberty to proceed in accordance with law pending outcome of Special Leave Petitions - No notice issued to respondent where petition disposed without admission - Keeping rights and contentions of parties openDisposal of petition without admission with liberty to petitioner to proceed after decision of higher court - Liberty to proceed in accordance with law pending outcome of Special Leave Petitions - Keeping rights and contentions of parties open - Revision petition disposed of without admission, with liberty to the petitioner to proceed in accordance with law after disposal of the Special Leave Petitions pending in the Supreme Court; respondent not issued notice. - HELD THAT: - The Court, noting that identical questions were the subject of pending Special Leave Petitions in the Supreme Court, disposed of the revision petition without admitting it and granted the petitioner-State liberty to initiate or continue proceedings in accordance with law only after the Supreme Court decides those S.L.Ps. The order preserves all rights and contentions of the parties, and, because the petition is disposed of without admission and the S.L.Ps remain pending, the Court declined to issue notice to the respondent. The disposal is expressly made in terms of the earlier order dated 9-1-2014 and keeps open any contentions the respondent may raise in subsequent proceedings pursuant to the Supreme Court's decision. [Paras 3]Revision petition disposed of without admission with liberty to the petitioner to proceed in accordance with law after disposal of the S.L.Ps.; no notice issued to the respondent; rights and contentions of parties kept open.Final Conclusion: The revision petition is disposed of without admission in terms of the earlier order dated 9-1-2014, granting the petitioner liberty to proceed in accordance with law after the Supreme Court disposes the pending S.L.Ps; the respondent was not issued notice and all rights and contentions are kept open. Issues:1. Interpretation of orders passed in related cases.2. Disposal of revision petition with liberty to proceed after Supreme Court decision.3. Rights and contentions of parties to be kept open.Interpretation of orders passed in related cases:The judgment discusses the submission made by the learned Additional Government Advocate regarding the order dated 9-1-2014 passed in another case. The order highlighted the similarity of questions involved in the current revision petition and other connected matters. It was pointed out that the Additional Commissioner of Commercial Taxes had taken the matter to the Supreme Court, and the Supreme Court had issued a notice to the respondent in the Special Leave Petitions (S.L.Ps). The revision petition was disposed of with liberty granted to the petitioner to proceed in accordance with the law after the Supreme Court's decision. The rights and contentions of the parties were to be kept open.Disposal of revision petition with liberty to proceed after Supreme Court decision:The judgment emphasized that since the Supreme Court had not admitted the S.L.Ps nor passed any interim order, the revision petition could be disposed of with liberty for the petitioner to proceed after the Supreme Court's decision. The respondent had no objection to granting such liberty, ensuring the rights and contentions of the parties were not prejudiced. The revision petition was disposed of with observations that all rights and contentions of the parties were kept open for future proceedings after the Supreme Court's decision.Rights and contentions of parties to be kept open:The judgment concluded by stating that since the revision petition was being disposed of without admission, the petitioner-State was granted liberty to proceed according to the law only after the Supreme Court's decision on the pending S.L.Ps. No notice was issued to the respondent, and the rights and contentions of the respondent were to be kept open for any further proceedings that might arise based on the Supreme Court's order mentioned in the order dated 9-1-2014.