Dismissed¶16

Hy.State v. Raj Kumar

Punjab & Haryana HC14 May 2026RSA/1436/1998

Case brief

AI extract

What is this about?

Punjab & Haryana High Court oral order dated 14.05.2026 dismissing regular second appeal RSA-1436-1998 (O&M) - State of Haryana and others v. Raj Kumar - as infructuous, following affidavit/statement of ETO Manish Gupta (under Dy. Excise & Taxation Commissioner (JST), Jind) recording that all movable and immovable properties of the firm stood sold and the case settled at Rs. 31,21,100/- with no tax recovery pending. Search terms: dismissed as infructuous; second appeal; excise and taxation officer; settlement of tax dues; Jind; DAG Ajit Kumar Sharma; Amarinder Singh Grewal J.

What did the court decide?

The present appeal was dismissed as infructuous, the court acting on the affidavit/statement of the Excise and Taxation Officer taken on record. ¶16

Hy.State Vs Raj Kumar — Punjab & Haryana HC (2026) — LawSathi Research

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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208

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RSA-1436-1998 (O&M) Date of Decision:-14.05.2026

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State of Haryana and others

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……Appellants

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Versus

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Raj Kumar ..……Respondent

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CORAM: HON’BLE MR. JUSTICE AMARINDER SINGH GREWAL

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Present: Mr. Ajit Kumar Sharma, DAG, Haryana.

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AMARINDER SINGH GREWAL, J. (Oral)

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Learned State counsel has filed affidavit/statement of Manish Gupta, Excise and Taxation Officer, working under the Deputy Excise and Taxation Commissioner (JST), Jind. The same is taken on record.

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In view of the above affidavit/statement, learned State counsel submits that the present appeal be dismissed as having become infructuous, as all movable and immovable properties of the firm have already been sold and the case has been settled for an amount of Rs.31,21,100/-. It has further been stated that no further recovery of tax dues remains to be effected from

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the firm.

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