Allowed
Ramesh Chandra Jena v. State of Odisha
Orissa HCWP(C)/19403/2018
Case brief
AI extract
What is this about?
The Court disposed of a writ petition directing the Sub-Collector to accept the petitioner's Form-2 return if filed with a delay condonation petition within four weeks. In doing so, it relied on earlier rulings mandating acceptance of returns under the specified regulation, preventing initiation of proceedings against the petitioner upon consideration of the filed return.
What did the court decide?
Direction to Sub-Collector to accept petitioner's Form-2 return with condonation of delay if filed within four weeks; return to be considered if proceedings initiated.