The Gauhati High Court dismissed the withdrawn writ petition. The petitioners were granted liberty to file afresh, but the court rejected the prayer for liberty due to lack of specific reasons.
Petitioner granted liberty to file afresh, but the prayer was rejected due to lack of specific reasons.
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GAHC030000312016
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/98/2016
Indus Tower Ltd. Delhi VERSUS
The State of Mizoram through the Secretary, Taxation Department and another. Aizawl
Advocate for the Petitioner : Mr B Lalramenga Advocate for the Respondent : Mr C Zoramchhana (Addl. AG/GA, Mizoram)
Linked Case : I.A.(Civil)/8/2022 Bharti Infratel Limited New Delhi VERSUS State of Mizoram and Anr. through Secretary Taxation Dept. Ministry of Finance New Secretariat Khatla Aizawl 2:Commissioner of Taxes Tuikual South Aizawl Advocate for the Petitioner : Mr B Lalramenga Advocate for the Respondent : Ms. Mary Lalruatkimi Khiangte G.A. for R1 - R4
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BEFORE HONOURABLE MR. JUSTICE NELSON SAILO HONOURABLE MRS. JUSTICE MARLI VANKUNG ORDER
Date : 17-05-2022
Mr. B. Lalramenga, learned counsel for the petitioner submits that he has instructions to withdraw the writ petition and also seek liberty to file afresh.
Mr. D. Das, learned Advocate General also submits that in view of the GST coming into force, the Mizoram Entry Tax Act, 2015 will no longer be applicable. As such, the writ petition is in fact infructuous. In support of his submission, the learned Advocate General has referred to the case of State of Manipur & Ors. Vs. Surjakumar Okram & Ors., reported in 2022 SCC Online SC 130, more particularly paragraph No. 20 of the said judgment.
Be that as it may, in view of the prayer made by the counsel for the petitioner, the writ petition stands dismissed as withdrawn.
Although the learned counsel for the petitioner prays for liberty to file afresh, no specific reason has been urged and therefore, the prayer is rejected.
JUDGE
Comparing Assistant
1 issue framed by the court
Whether the writ petition is infructuous due to the GST coming into force making the Mizoram Entry Tax Act, 2015 inapplicable.
Colour shows how this judgement treated each authority
State of Manipur & Ors. Vs. Surjakumar Okram & Ors.Referred¶13
State of Manipur & Ors. Vs. Surjakumar Okram & Ors., 2022 SCC Online SC 130 · Who else cites this
Indus Tower Ltd. Delhi
The State of Mizoram through the Secretary, Taxation Department
NELSON SAILO
MARLI VANKUNG
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
