The court issued notice to the State regarding recovery proceedings initiated despite an assessment order being set aside and stayed Criminal Case proceedings until further orders.
Notice to opposite party no. 2; stay on effect and operation of Criminal Case No.1462 of 2018.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Court No. - 29
Case :- APPLICATION U/S 482 No. - 2509 of 2024
Applicant :- Om Prakash Gupta And Another Opposite Party :- State Of U.P. Thru. Prin. Secy. Home Lko. And Another Counsel for Applicant :- Ashok Kumar Mishra Counsel for Opposite Party :- G.A.
Hon'ble Ajay Bhanot,J.
Heard Shri Ashok Kumar Mishra, learned counsel for the applicants and Shri Girijesh Kumar Dwivedi, learned AGA for the State.
It is contended on behalf of the applicants that the recovery proceedings were taken out against the applicants on account of non payment of tax dues. The applicants/appellants carried the assessment order in appeal where the liability originally fixed was set aside. No tax dues are liable to be paid by the applicants. However, the opposite party no.2 continued to press the recovery proceedings even though the RC ought to have been discharged.
Prima facie the case is made out.
Matter needs consideration.
Issue notice to opposite party no. 2 by RPAD as well as by regular process, returnable within a period of six weeks.
Respondents to file counter affidavit within a period of four weeks. Two weeks time thereafter is granted to the applicants to file rejoinder affidavit.
List this case after six weeks.
Till further orders of the Court, the effect and operation of the proceedings of Criminal Case No.1462 of 2018 bearing case crime no.0542/2017 under Sections 420, 406 IPC, Police Station-Kotwali, District-Sultanpur (State v. Om Prakash Gupta and others, pending before the learned A.C.J.M., Room No.31, Sultanpur shall remain stayed.
Order Date :- 15.3.2024
Ashish Tripathi
Digitally signed by :- ASHISH NAYAN TRIPATHI High Court of Judicature at Allahabad, Lucknow Bench
1 issue framed by the court
Whether notice should be issued to the State against pressure of recovery proceedings despite set assessment order.
Om Prakash Gupta
State Of U.P.
Ajay Bhanot
As recorded by the court registry
3 orders share this CNR
Judgements on the same questions, provisions and authorities, from every court
