The Court dismissed six superannuation judicial case complaints filed under Section 24(1) of the Orissa Sales Tax Act after over two decades of inactivity by the Sales Tax Department, expressing it was inappropriate to entertain them at that stage.
SJCs dismissed being devoid of merit; liberty granted to file application for revival within thirty days.
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.
SJC No. 207 of 1995
SJC Nos. 207, 208, 209, 210, 211 and 212 of 1995
.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..……… ( K. R. Mohapatra) Judge
SKJ
3 issues framed by the court
Whether long-pending applications under the Orissa Sales Tax Act requiring departmental action should be entertained by the Court.
Whether the applications registered in 1995 warrant revivals and disposal at this stage after two decades.
Whether the Court is justified in dismissing the Applications and reserving liberty to revive them later.
1 provisions across 1 enactments
Sales Tax Department
K.S. Jhaveri
K. R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
