M/S. Maa Santoshi Construction vs. State Of Odisha
Facts
The petitioner, M/s. Maa Santoshi Construction, filed a writ petition before the High Court of Orissa at Cuttack. The petition was connected to and had common issues with W.P.(C) No.14924 of 2020. Consequently, the present writ petition was disposed of in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on 7th June, 2021. The judgment itself does not provide specific details regarding the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history is limited to the filing of the writ petition and its disposal based on a connected matter.
Held
The High Court of Orissa at Cuttack disposed of the writ petition in terms of its judgment dated 7th June, 2021, rendered in W.P.(C) No.14924 of 2020, as the issues were connected and common. The specific findings, reasoning, and ratio decidendi of the judgment in W.P.(C) No.14924 of 2020 are not detailed within this order. Therefore, the operative directions and relief granted are those stipulated in the aforementioned judgment. No specific issues were expressly left undecided in this particular order, as it merely refers to a prior judgment.
Key Issues
The judgment does not explicitly state the specific questions of law or fact that the Court had to decide in this particular writ petition. It is noted that the issues were connected and common to W.P.(C) No.14924 of 2020. Therefore, the issues decided were those addressed in the judgment for W.P.(C) No.14924 of 2020. The judgment does not record any specific arguments made by the petitioner or the revenue/State in this case, other than stating that the petition was disposed of in terms of another judgment.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 7. Since the issues here are connected and common to W.P.(C) No.14924 of 2020, the writ petition is disposed of in terms of the judgment dated 7th June, 2021 rendered in W.P.(C) No.14924 of 2020. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021. (B.P.Routray)
Judge
The judgment continues below.
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