State's Review Application Dismissed: Upheld Judgment on Tax Act Revision Notices

The Court dismissed the Review Application filed by the State under Order 47 Rule 1 CPC to review the order allowing the petitioner's writ petition. The Court upheld the Full Bench judgment that revision notices for assessments under the Haryana General Sales Tax Act, 1973 could not be issued post the Act's repeal, except for pending proceedings. The State's plea was rejected as previously considered, leading to the Review Application's dismissal without further orders on pending applications.

---

---

Issues:
Review Application under Order 47 Rule 1 CPC for reviewing the order dated 27.09.2018 passed by the Court along with an application for condonation of delay.

Detailed Analysis:

1. The Review Application was filed by the State under Order 47 Rule 1 CPC to review the order dated 27.09.2018 passed by the Court, which allowed the writ petition of the petitioner. The State also filed an application for condonation of 101 days' delay in filing the Review Application.

2. The case involved CWP No. 12096 of 2006, along with CWP Nos. 5858 & 7171 of 2007, which were disposed of based on a Full Bench judgment in CWP No. 12139 of 2006. The Full Bench judgment held that revision notices for assessments could not be issued after 01.04.2003 under the provisions of the Haryana General Sales Tax Act, 1973 upon the repealment of the Act by the enforcement of the Haryana Value Added Tax Act, 2003, saving only pending revision notices/proceedings.

3. The State's Review filed in the Full Bench was rejected, where the plea raised regarding assessment orders under the 1973 Act passed after the repealment of the Act was distinguished and rejected by the re-constituted Full Bench in an order dated 17.05.2019.

4. During the hearing, the State Counsel conceded that the grounds raised in the present Review had already been considered and rejected by the Full Bench in the earlier Review Application No. 71 of 2019. Consequently, the Court held that nothing would survive in the present Review Application, leading to its dismissal.

5. The Court dismissed the Review Application and stated that no further orders were required to be passed in the pending miscellaneous applications, which were disposed of accordingly.

This judgment primarily dealt with the review of an earlier order passed by the Court regarding the issuance of revision notices for assessments under the Haryana General Sales Tax Act, 1973. The Court upheld the previous decision of the Full Bench and dismissed the Review Application filed by the State, concluding that the grounds raised had already been considered and rejected in a prior Review Application.

---