This order allows the petitioner to collect a loader machine seized by the Sales Tax Department, which has been retained for recovery but reduced to junk without anyone auctioned. It lifts the prior interim order preventing such transfer.
Interim order preventing transfer of machine is vacated; petitioner allowed to collect machine.
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.
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.7662 of 2008
Srei Infrastructure Pvt. Limited
…. Petitioner
Mr. M. Kanungo, Senior Advocate -versus-
…. Addl. Commissioner of Sales Tax Opposite Parties (Revenue), Orissa
Mr. S.S. Padhy, A.S.C. for the Sales Tax Department
CORAM:
THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY
ORDER
Order No.
13.04.2021
Page 1 of 2
// 2 //
the strength of this order. It will be open to the Department to proceed to recover its due in any manner as available to it in accordance with law.
S.K. Guin
(Dr. S. Muralidhar)
Chief Justice
( B.P. Routray)
Judge
Page 2 of 2
2 issues framed by the court
Whether to lift restrictions on Petitioner to collect a seized loader machine that has been retained by the Sales Tax Department and degraded to junk.
Whether the interim order preventing auction transfer should remain in force.
Srei Infrastructure Pvt. Limited
Addl. Commissioner of Sales Tax
B. P. Routray
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
