The High Court dismissed a civil revision petition. Relying on a coordinate Bench order and a subsequently dismissed Supreme Court Special Leave Petition, the court held that the underlying legal position was correct and disposed of the revision.
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[2023:RJ-JD:32855]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
S.B. Civil Revision Petition No. 165/2007
Asst. Commissioner, Anti Evasion Commercial Taxes, Sriganganagar
----Petitioner
Versus
M/s Golyan (India) Leasing And Finance Co. Pvt. Ltd., Sri Ganganagar
----Respondent
For Petitioner(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Lalit Pareek
HON'BLE MR. JUSTICE MADAN GOPAL VYAS
Judgment
DATE OF JUDGMENT 05/10/2023
Learned counsel appearing for the respondent submits that the coordinate Bench of this Court vide order dated 23.5.2007 dismissed the SB Civil Sales Tax Revision No.371/2006 (Assistant Commissioner, AE, Commercial Taxes at present CTV “A”, Sri Ganganagar Vs. M/s. Golyan Roller & Flour Mills, Sriganganagar while observing as under:
“In view of the judgment delivered by this Court on 8.5.2007 in SB Civil Sales Tax Revision No.921/2002 (Assistant Commissioner, Commercial Taxes, Pali Vs. M/s. Mahaveer Timber Mart, Ahore), the present revision petition, which arises out of the proceedings initiated for provisional assessment, is liable to be dismissed, hence, dismissed.”
(2 of 2)
[2023:RJ-JD:32855]
[CR-165/2007]
dated 23.11.2007. Therefore, it is submitted that the order dated 23.5.2007 passed by the coordinate Bench has attained finality.
(MADAN GOPAL VYAS),J
543-CPGoyal/-
Colour shows how this judgement treated each authority
(2 of 2) [19.](2 of 2)[2023:RJ-JD:32855] [CR-165/2007] dated 23.11.2007Referred¶16
2 provisions across 2 enactments
Asst. Commissioner, Anti Evasion Commercial Taxes, Sriganganagar
M/s Golyan (India) Leasing And Finance Co. Pvt. Ltd., Sri Ganganagar
Madan Gopal Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
