Muna Pani vs. State Of Odisha
Facts
The petitioner, Muna Pani, filed a writ petition before the High Court of Orissa at Cuttack. The petitioner sought interim protection, which was granted by the Court on February 1, 2021. The present order concerns an Interlocutory Application (I.A. No. 4738 of 2021). The Court granted the petitioner a last opportunity to file a representation to the Executive Engineer (Opposite Party No. 3), not a tax authority, by December 1, 2021. Failure to do so 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, Muna Pani, a last opportunity to file a representation to the Executive Engineer (Opposite Party No. 3) on or before December 1, 2021. The Court clarified that this representation should not be made to a tax authority. The Court also stipulated that if the representation is not filed by the specified date, the interim protection previously granted on February 1, 2021, would stand vacated. Furthermore, the time for the disposal of this representation by the Executive Engineer was extended up to March 1, 2022. The Court disposed of the interlocutory application with these directions.
Key Issues
1. Whether the petitioner should be granted a final opportunity to file a representation to the Executive Engineer (Opposite Party No. 3) regarding the matter in dispute, and if so, what should be the timeline for filing and disposal? The petitioner, Muna Pani, sought an extension of time to file a representation to the Executive Engineer, which was considered by the Court. The Court needed to decide on granting this last opportunity and setting appropriate deadlines. The revenue or State did not record any specific arguments in this order, as the matter pertains to procedural directions for the petitioner to comply with.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 12.11.2021
I.A. No.4738 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.
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.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.