Request to Amend Question of Law Approved; Order Correction Directed for Accuracy in Tax Appeal Case.

The HC addressed the appellant's request to amend a proposed question of law in Tax Appeal No.63/2020. The Court acknowledged the oversight in granting 'Leave to Amend' for Question No.2(b) and directed the Registry to correct the order dated 17.02.2020. A fresh writ was ordered to reflect these amendments, ensuring procedural accuracy.

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Issues:
1. Proposed questions of law for consideration by the Court
2. Request for amendment of proposed question No.2(b) in the order
3. Incorporation of the corrected question in the order
4. Direction for necessary correction by the Registry and issuance of a fresh writ

Analysis:
1. The appellant, represented by Mr. Varun Patel, brought to the Court's attention three proposed questions of law for consideration. These questions were included in the order dated 17.02.2020 in Tax Appeal No.63/2020.

2. Mr. Patel sought 'Leave to Amend' to modify the proposed Question No.2(b) by deleting a portion. However, the Court inadvertently failed to grant the leave in the order, resulting in the entire question being incorporated as initially proposed.

3. The Court directed that the order dated 17.02.2020 should include the words "Leave to Amend" and the corrected Question No.2(b) as specified by Mr. Patel. It was emphasized that the Registry must make the necessary correction and issue a fresh writ reflecting the amendments.

4. Subsequently, the Note for speaking to Minutes was disposed of in accordance with the decisions made by the Court. This comprehensive analysis outlines the procedural steps taken by the Court in response to the appellant's submissions and the necessary corrections to be made to the order for clarity and accuracy in the legal proceedings.

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