Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
Amendment of pleadings and joinder of parties are permitted as a means to secure the right to adjudication on merits and to give effect to principles of natural justice where non-joinder caused dismissal; the tribunal's remedial power to allow rectification of the cause title is exercised in the interest of justice. The impugned dismissal is modified to permit the appellant to implead the necessary party, M/s. Al-Sami Food Exports Pvt Ltd, within two weeks, and respondents retain the right to file their counter after such amendment, preserving equitable balance and opportunity to decide the lis on merits.
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