Disposed

Ganapati Enterprises v. State and Ors.

Orissa HC22 Apr 2021WP(C)/21978/2011

Case brief

AI extract

What is this about?

This interim order extended the operation of an interim order until May 24, 2021, allowing the petitioner to pursue an alternative revision remedy before the Commissioner of Commercial Taxes. The writ petition was disposed of accordingly.

What did the court decide?

The interim order dated 24.12.2014 is extended till 24.05.2021 to allow the petitioner to approach the Commissioner of Commercial Taxes for revision.

Ganapati Enterprises Vs State and Ors. — Civil Procedure and Limitation | Orissa HC (2021)

¶1

IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21978 of 2011

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M/s. Ganapati Enterprises, Sambalpur

¶3

Petitioner

¶4

Mr. R.P. Kar, Advocate

-versus-

Order No.

….
State of Odisha and Others Opposite Parties
Mr. Sunil Mishra
Additional Standing Counsel
CORAM:
THE CHIEF JUSTICE
JUSTICE B.P. ROUTRAY
ORDER
22.04.2021

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This matter is taken up by video conferencing mode.

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At the outset Mr. R.P. Kar, learned counsel appearing for the Petitioner states that he does not wish to press the prayer for striking down Section 77(4) of the Odisha Value Added Tax Act (OVAT Act) since its validity has already been upheld by this Court.

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Page 1 of 3

¶12

As regards the other prayers made in this writ petition, Mr. S. Mishra, learned Additional Standing Counsel for the Opposite Parties (Sales Tax) points out that after the summary rejection of the appeal of the Petitioner, a revision petition is maintainable before the Commissioner of Commercial Taxes.

¶13

Accordingly, the interim order dated 24^th December, 2014 is directed to continue till 24^th May, 2021 by which time it will be open to the Petitioner to avail of the above alternative remedy in accordance with law. If the remedy is not availed by that date, the aforementioned interim order will not continue. Thereafter, it will be subject to the orders passed by the forum concerned. Any explanation for the delay in filing the revision petition on account of the pendency of this writ petition will be taken into account by the revisional authority.

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The Registry of this Court will return the documents in original enclosed with the writ petition to learned counsel for the Petitioner subject to their being substituted by authenticated copies thereof.

¶15

The writ petition is disposed of in the above terms.

¶16

As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25^th

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Page 2 of 3

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March, 2020 as modified by Court’s Notice No.4798, dated 15^th

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April, 2021.

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(Dr. S. Muralidhar) Chief Justice (B.P. Routray) Judge

¶21

S.K. Jena/P.A.

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Page 3 of 3

Ganapati Enterprises v. State and Ors.

Case brief

What is this about?

What did the court decide?

Ganapati Enterprises v. State and Ors.

Case brief

What is this about?

What did the court decide?

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