The Single Judge disposed of the writ petition challenging an assessment order, allowing withdrawal with liberty to file an appeal on condonation of delay within a month, considering the writ's pendency period in that assessment.
Petition disposed with liberty to file appeal within a month considering writ pendency for delay condonation.
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.
W.P.(C) No. 19142 of 2008
By way of this writ petition, the petitioner has challenged the assessment order dated 17.11.2008 under Annexure-1, passed by the Asst. Commissioner of Sales Tax, Jajpur Range, Jajpur Road (O.P. No.3).
Against the said order under challenge, since there is an alternative remedy of appeal, learned counsel for the petitioner wants to withdraw the writ petition with liberty to file an appeal before the appellate authority.
Accordingly the writ petition stands disposed of with liberty that if the petitioner approaches the Authority by filing an appeal within a month along with an application for condonation of delay, the appellate authority shall take into consideration all the contentions raised by the parties. While considering the prayer for condonation of delay, the Appellate Authority shall also take into consideration the period of pendency of this writ petition, i.e. from 22.12.2008 till today. Interim order dated 03.03.2009 shall continue for a period of four weeks.
2
The original documents filed by the petitioner may be returned after substituting attested photo copies thereof.
All connected Misc.Case(s)/I.A(s), if any is/are accordingly disposed of.
Urgent certified copy of the order may be granted as per rules.
……………………..
K.S. JHAVERI (CHIEF JUSTICE)
………………………
K.R. MOHAPATRA, (JUDGE)
dutta
1 issue framed by the court
Whether the petitioner is entitled to withdraw the writ petition with liberty to file an appeal before the appellate authority.
Petitioner
Appellate Authority
K. S. JHAVERI
K.R. MOHAPATRA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
