Interim stay of impugned order granted pending pleadings; respondents to file counter affidavit and petitioner may reply.

Interim stay was granted of the operation and effect of the impugned order dated 19.01.2026 pending further proceedings, on grounds that the petitioner alleged jurisdictional error and breach of the principles of natural justice; the High Court recorded that the matter requires additional pleadings and therefore stayed the order until the next listing. The Court directed respondent no.2 and the State to file a counter affidavit within four weeks and permitted the petitioner two weeks thereafter to file a rejoinder.

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Issues: (i) Whether interim stay of the operation and effect of the impugned order dated 19.01.2026 should be granted pending further proceedings.

Analysis: The Court considered the petitioner's contention of alleged jurisdictional error and breach of principles of natural justice in the proceedings leading to confirmation of a higher tax demand. The Court permitted the State-respondents time to file a counter affidavit (four weeks) and granted the petitioner two weeks thereafter to file a rejoinder, indicating that the matter requires further pleadings and consideration before final adjudication. In the interim, the Court recorded continued protection by staying the operation and effect of the impugned order until the next date of listing.

Conclusion: Interim stay of the operation and effect of the impugned order dated 19.01.2026 is granted until the next date of listing; respondent no.2 and the State are permitted four weeks to file a counter affidavit and the petitioner two weeks to file a rejoinder thereafter.

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