2026 (7) TMI 1932

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....spondents: Ms. Menka Raj Chauhan, Deputy Advocate General. Mr. Avinash Chauhan, Assistant Commissioner, State Taxes & Excise, Nahan in person. JYOTSNA REWAL DUA, JUDGE 1. The grievance of the petitioner was noticed in the following order passed in this writ petition on 20.07.2026:- "Notice. Mr. L.N. Sharma, learned Additional Advocate General, appears and waives service of notice on....

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....ant to above, learned Deputy Advocate General has placed on record office instructions dated 21.07.2026 in compliance to the directions issued in the further order passed in this matter on 21.07.2026. Today's hearing has also been attended by Mr. Avinash Chauhan, Assistant Commissioner, State Taxes & Excise, Nahan. The officer present has apprised that new partnership firm constituted on 19.02.....

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....of Rs.10,77,860/-; The additional demand was declared as arrears of land revenue on 18.09.2023 under Section 75 of the H.P. Land Revenue Act, 1954. Thereafter, recovery proceedings were initiated. The District Collector, Sirmour on 21.09.2024 wrote to District Collector, Karnal, Haryana for recovery of aforesaid amount as both the partners-real brothers belonged to Indri, Karnal, Haryana. On th....

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....ted to her admits the pendency of the statutory appeal instituted by the partnership firm and submits that said appeal is barred by thirty months and is fixed for hearing on 03.08.2026. 3. Looking to the facts of the case, the instructions placed on record and the submissions made by learned Deputy Advocate General, as also, Mr. Avinash Chauhan, Assistant Commissioner, State Taxes & Excise, Nah....