The State Of Assam And Anr vs. Kabeer Mohammad Khan And Ors
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This matter concerns an interlocutory application filed by the State of Assam and the Executive Engineer, E and D Division, Sivasagar (the applicants/revenue) seeking an extension of time to release payment due to the decree holders (respondents). The applicants had previously been ordered by the Gauhati High Court on 04.04.2025 in CRP(IO) No. 119/2025 to make the payment. Following this order, on 05.04.2025, the applicants requested certain particulars from the decree holders, including death certificates, legal heir certificates, NOCs, bank details, PAN, GST registration certificates, and address details. Despite a reminder on 23.04.2025, the decree holders had not yet furnished the required information. The applicants sought a further two months to comply with the Court's earlier order.
Held
The Court allowed the interlocutory application, granting the applicants one month's time to comply with the order dated 04.04.2025 in CRP(IO) No. 119/2025. The Court took into consideration the submissions made by the learned counsel for the applicants and the facts and circumstances on record, including the correspondence exchanged between the parties. The reasoning appears to be that while the applicants are obligated to make the payment, the delay in furnishing necessary particulars by the decree holders warrants a reasonable extension for compliance. The Court did not explicitly discuss any specific GST provisions but acknowledged the requirement of a GST registration certificate as one of the documents sought. The ratio decidendi is that when compliance with a court order is contingent on receiving necessary information from the opposing party, a reasonable extension of time may be granted.
Key Issues
1. Whether the applicants are entitled to an extension of time to comply with the Court's order dated 04.04.2025 in CRP(IO) No. 119/2025, considering the pending furnishing of necessary particulars by the decree holders? The applicants argued that they require the decree holders to provide specific documents, including a GST registration certificate, before they can process the payment as directed by the Court. They contended that the decree holders have been slow in providing these essential details, necessitating the request for an extension. The applicants relied on the correspondence dated 05.04.2025 and the reminder dated 23.04.2025 to demonstrate their efforts to obtain the required information. The revenue's argument was centered on the need for these particulars to facilitate the payment and comply with the Court's directive.
Sections Cited
GST registration certificate
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Date : 30.04.2025
Heard Mr. R.M. Das, learned counsel for the applicants.
This interlocutory application is preferred by the applicants for extension of another two months time for releasing the payment due to the decree holders by the applicants.
Mr. Das, learned counsel for the applicants, by referring to the letter dated 05.04.2025, submits that after the order dated 04.04.2025, being passed by this Court in CRP(IO) No. 119/2025, the said letter was addressed to the decree holders for furnishing some particulars such as death certificate of Pozir Mohammad Khan, legal heir certificate/succession certificate, NOC from other legal representative against Money Execution No. 1/2024, bank documents/account details, PAN, GST registration certificate and certified address details, and the said letter was received by one of the decree holders, namely, Kabeer Mohammad Khan. Mr. Das further submits that thereafter, a reminder was issued on 23.04.2025, and thereafter, the three decree holders
Page No.# 3/3 approached the applicants to grant some time to furnish the details/particulars being sought for, vide letter dated 05.04.2025, but the said requirements are yet to be furnished by the decree holders and as such, Mr. Das has contended to grant the applicants two months time to make the necessary payment as per the order of this Court dated 04.04.2025, in CRP(IO) No. 119/2025. 4. Having heard the submission of Mr. Das, learned counsel for the applicants, I have carefully gone through the application and the documents placed on record and also perused the order dated 04.04.2025, passed by this Court in CRP(IO) No. 119/2025, and also the letter dated 05.04.2025 and the reminder dated 23.04.2025, and the postal receipt.
Taking note of the submission of Mr. Das, learned counsel for the applicants and also taking note of the facts and circumstances on the record, this Court is inclined to allow this application by granting one month time to the applicants to comply with the order passed by this Court, dated 04.04.2025, in CRP(IO) No. 119/2025. 6. In terms of above, this I.A. stands disposed of. JUDGE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.