Supreme Court Remands Writ Petition for Fresh Consideration, Extends Interim Protection Until Final Disposal.

The SC set aside the impugned order in Writ Tax No. 813/2019, remanding it to the HC for fresh consideration of the writ petition's prayers, distinct from civil suits. Interim protection against coercive recovery was extended until the writ's disposal. The appeal was disposed of without costs, directing parties to expedite proceedings.

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Issues involved: Appeal against order in Writ Tax No. 813/2019, consideration of prayers in writ petition distinct from civil suits, interim protection granted.

Summary:

Issue 1: Consideration of prayers in writ petition
The appellant appealed against the order dismissing their writ petition, arguing that the High Court should have considered the prayers made in the writ petition separately from the relief sought in the civil suits. The prayers included quashing a recovery certificate, refund of advance payment for advertisement tax, and a direction not to recover tax post a certain date. The Supreme Court found these prayers distinct from the reliefs sought in the civil suits and set aside the impugned order, remanding the matter to the High Court for consideration on its own merits.

Issue 2: Interim protection
The appellant had been granted interim protection against coercive recovery steps for advertisement tax. The appellant requested to continue this protection, while the respondent argued that it might lead to procrastination in the disposal of the writ petition. The Supreme Court decided to continue the interim order until the disposal of the writ petition, directing the parties to appear before the High Court without separate notices on a specified date for expeditious disposal of the matter.

This appeal was disposed of with no costs involved.

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