TaxTMI 
TaxTMI 
2019 (3) TMI 2019
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....e granted. 2. These appeals are filed against the final judgment and order dated 13.02.2017 in APOT No.274 of 2016 and dated 02.05.2017 in RVWO No.16 of 2017 passed by the High Court at Calcutta whereby the High Court dismissed the appeal and review petition filed by the appellant herein. 3. These appeals involve a short point as would be clear from the facts stated infra. 4. The appellant is the plaintiff whereas the respondents are the defendants in a civil suit out of which these appeals arise. 5. The appellant filed a civil suit (Civil Suit No.88/2016) against the respondents for a declaration, damages and for grant of injunction etc. in the High Court at Calcutta on its original side. 6. The suit was filed inter alia for....
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....led an appeal before the Division Bench of the High Court. By impugned order, the Division Bench dismissed the appeal and affirmed the order of the Single Judge, which has given rise to filing of this appeal by way of special leave by the appellant(plaintiff) in this Court. 11. So, the short question, which arises for consideration in this appeal, is whether the High Court (Single Judge and Division Bench) was justified in allowing the respondents' (defendants') application and thereby was justified in revoking the leave granted to the appellant (plaintiff) by order dated 18.03.2016. 12. Heard Mr. K.V. Vishwanathan, learned senior counsel for the appellant and Mr. Dhruv Mehta, learned senior counsel and Mr. Rajesh Singh Chauhan, learn....
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....ma Paul J. speaking for the Bench in Para 15 approved the law laid down in Secretary of State (supra) as laying down the correct principle of law and observed as under: "15. The observations of Rankin, C.J. in Secy. of State v. Golabrai Paliram correctly represents the law as to how the Court should approach an application for revocation of leave: (AIR p. 147) "I do really protest against questions of difficulty and importance being dealt with by an application to revoke the leave under clause 12 of the Letters Patent and to take the plaint off the file. Normally it is well settled that the proper way to plead to the jurisdiction of the court is to take the plea in the written statement and as a substantive part of the def....
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....unsel for the respondents cited several decisions in support of his submissions. Having gone through them, we are of the opinion that these decisions are distinguishable in the light of the law laid down by this Court in Indian Mineral & Chemicals Co. (supra). 22. In the light of the foregoing discussion, we allow the appeals, set aside the impugned orders as also the order of the Single Judge dated 28.07.2016 and while dismissing the application filed by the respondents (defendants) for revocation of grant of leave, grant liberty to them to file their written statement in answer to the plaint and raise therein the plea in question along with all other pleas relating to the facts and law as the case may be. 23. On such written stateme....