Dismissed

M/S Vaibhav Enterprises v. State of Rajasthan

Rajasthan HC23 Mar 2021CW/1132/2021

Case brief

AI extract

What is this about?

The writ petition was disposed of. The court directed the appellate authority to decide the pending appeal within 30 days. The sunset clause protection under Section 38(4) of the RVAT Act was extended until the appeal is finally decided.

What did the court decide?

Petitioner not to seek adjournment; appellate authority to decide appeal within 30 days with extended sunset clause protection.

M/S Vaibhav Enterprises Vs State of Rajasthan — Writ and Judicial Review | Rajasthan HC (2021)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

¶2

S.B. Civil Writ Petition No. 1132/2021

¶3

M/s Vaibhav Enterprises, Inside Asop Ki Pole, Near Sindhi Dharmshala, Jodhpur Through Its Proprietor Dinesh Vyas S/o Nand Kishore Vyas Having Tin No.08242559426

¶4

----Petitioner

¶5

Versus

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State Of Rajasthan, Through The Secretary Finance (Revenue) Finance Department, Government Of Rajasthan 1St Floor, Main Building Government Secretariat, Jaipur-302005 Rajasthan

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Commissioner, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur, Rajasthan-302005

¶8

Assistant Commissioner, Circle-B (Jodhpur) Commercial Taxes Department, Kar Bhawan, Jodhpur

¶9

Appellate Authority Jodhpur Ii, Commercial Taxes Department, Kar Bhawan, Jodhpur

¶10

----Respondents

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For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Hemant Dutt

¶12

HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

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Order

¶14

23/03/2021

¶15

In wake of onslaught of COVID-19, abundant caution is being taken while hearing the matters in Court.

¶16

Learned counsel for the petitioner, after making vicarious submission for some time, accepts the fact that the appeal of the petitioner is pending and need to be decided by the learned appellate authority.

¶17

(2 of 2)

¶18

[CW-1132/2021]

¶19

At this juncture, learned counsel for the petitioner seeks limited intervention for extension of the one year sunset clause mentioned in Section 38(4) of the RVAT Act.

¶20

Learned counsel for the petitioner assures this Court that they shall not seek any adjournment before the appellate authority but a reasonable protection may be given until the appeal is heard and finally decided.

¶21

Learned counsel for the respondent, who was opposing on merits, assures this Court that if no adjournment is sought by the petitioner, the expeditious disposal of the appeal shall be made.

¶22

In light of the aforesaid submission, the present writ petition is disposed of with a direction to the appellate authority to decide the appeal within a period of 30 days from today, strictly in accordance with law. However, the protection given in Section 38 Sub-section 4 of RVAT Act, which was for one year, in the given facts and circumstances shall extend till the appeal is finally decided. The protection given shall remain in currency till then.

¶23

Stay petition as well as all pending applications stand disposed of accordingly.

¶24

(DR. PUSHPENDRA SINGH BHATI),J.

¶25

55-Sudheer/-

M/S Vaibhav Enterprises v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

M/S Vaibhav Enterprises v. State of Rajasthan

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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