Muna Pani vs. State Of Odisha

WP(C)/3457/2021HC OrissaGSTCNR ODHC01006823202101 February 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE S.PUJAHARI1 pages
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Facts

The Petitioner, Muna Pani, sought interim protection from the High Court of Orissa, which was granted by an order dated February 1, 2021. The present application, I.A. No. 4739 of 2021, was filed by the Petitioner. The Court directed the Petitioner to file a representation with the Executive Engineer (Opposite Party No. 3), not a tax authority. A deadline of December 1, 2021, was set for this representation, with a warning that failure to comply would result in the vacation of the interim protection. The time for the disposal of this representation was extended to March 1, 2022.

Held

The Court granted the Petitioner last opportunity to file a representation with the Executive Engineer (Opposite Party No. 3) by December 1, 2021. The Court reasoned that this was a procedural step necessary for the Petitioner to pursue their case. The interim protection granted earlier would stand vacated if this representation was not filed by the stipulated date. Consequently, the time for the disposal of this representation was extended up to March 1, 2022. The Court disposed of the application with these directions.

Key Issues

1. Whether the Petitioner should be granted an extension of time to file a representation with the Executive Engineer (Opposite Party No. 3) and, if so, what should be the corresponding extension for the disposal of such representation. The Petitioner sought this extension, and the Court considered the timeline for filing the representation and its subsequent disposal. The revenue or State did not record any specific arguments in this regard, but the Court's order implies consideration of the procedural timelines.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.3457 of 2021 Muna Pani …. Petitioner Mr. S.K. Rout, Advocate -versus- State of Odisha and Another …. Opposite Parties Mr. S.S. Padhy Addl. Standing Counsel (CT & GST) Mr. P.K. Muduli, Addl. Government Advocate (State) CORAM: THE CHIEF JUSTICE JUSTICE S. PUJAHARI Order No.

ORDER 12.11.2021

I.A. No.4739 of 2021 03. 1. Last opportunity is granted to the Applicant (Petitioner) to file a representation to the Executive Engineer (Opposite Party No.3) and not to the tax authority. It is made clear that if such representation is not made on or before 1st December, 2021 the interim protection granted by this Court by the order dated 1st February, 2021 will stand vacated.

2.

The time for disposal of such representation stands correspondingly be extended up to 1st March, 2022. 3. The application is disposed of.

(Dr. S. Muralidhar) Chief Justice

(S. Pujahari)

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.