M/S.J.J.S.I. vs. S.T.O.

Held

The Court held that the petition has become infructuous. The reasoning provided is that the petitioner's counsel submitted that the present petition has been rendered infructuous in view of the notifications dated 7th November, 1996, issued by the Finance Department, Government of Odisha. The Court accepted this submission and disposed of the petition accordingly. The ratio decidendi is that if a subsequent notification renders a pending petition infructuous, the Court will dispose of the petition on that basis. No specific operative directions were issued beyond disposing of the petition as infructuous. No issues were expressly left undecided.

Facts

The petitioner, M/s. Jai Jagannath Steel Industries, filed an Original Jurisdiction Case (O.J.C.) No. 5251 of 1995 before the High Court of Orissa at Cuttack. The Opposite Parties were the Sales Tax Officer, Assessment Unit, Rajgangpur, and another authority. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided judgment. The procedural history leading to the filing of this petition is also not detailed.

Key Issues

The Court had to decide whether the present petition has become infructuous. The petitioner contended that in view of notifications dated 7th November, 1996, issued by the Finance Department, Government of Odisha, the petition has been rendered infructuous. The judgment does not record any arguments presented by the Opposite Parties.