2024 (9) TMI 1453

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....Singh, Advocate For The Respondents/Revenue: Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. Notice of motion. 2. Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel accepts notice on behalf of respondents/Revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated in view of the judgment passed b....

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....ovisions and 17. In view of the aforesaid discussion, there is no occasion to distinguish or take a different view as suggested by the learned counsel for the revenue from what has already been held by the Coordinate Bench. 18. Keeping in view the law laid down by the Coordinate Bench (supra), notices issued by the JAO under Section 148 of the Act, 1961 and the proceedings initiated thereafter....