The Cuttack Tax Bar Association vs. Union Of INDIA

Held

The Court held that the writ petition was dismissed as infructuous. This decision was based on the submission made by the learned Senior Standing Counsel for the Union of India, who stated that the prayers sought by the petitioner had become infructuous. Since no one appeared for the petitioner to counter this submission or to pursue the petition, the Court accepted the submission and proceeded to dismiss the petition. The reasoning is that a petition that no longer seeks any effective relief cannot be maintained. The ratio decidendi is that a writ petition that has become infructuous due to subsequent events or circumstances, and where no party appears to press it, should be dismissed. The operative direction was the dismissal of the writ petition.

Facts

The Cuttack Tax Bar Association filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Union of India and others. The specific tax period(s) and the order or action under challenge, as well as the authority that passed it, are not recorded in the judgment. The amount in dispute is also not stated. The procedural history indicates that the matter was passed over, and subsequently, no one appeared for the petitioner. The counsel for the Union of India informed the Court that the prayers in the petition had become infructuous.

Key Issues

1. Whether the prayers made in the writ petition have become infructuous, thereby rendering the petition liable for dismissal? (Question of fact). The petitioner's side did not present any arguments as none appeared. The revenue (Union of India) contended that the prayers in the writ petition have become infructuous. No specific provisions, circulars, or precedents were mentioned in the judgment by either side.