M/S Prem Kumar Khandelwal vs. Union Of INDIA

Facts

M/s Prem Kumar Khandelwal, through its proprietor, filed a Civil Writ Petition before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondents were the Union of India, the State of Rajasthan, and the Assistant Commissioner (State Tax). The petitioner sought to withdraw the present petition and requested liberty to file an appeal as provided under the relevant Act. The writ petition was filed challenging an order or action by one of the respondent authorities, though the specific order, tax period, amount in dispute, and the authority that passed the impugned order are not detailed in the provided text.

Held

The Court held that the petitioner's request to withdraw the present petition and seek liberty to file an appeal as provided under the Act should be granted. Consequently, the Civil Writ Petition was dismissed as withdrawn, with the liberty as prayed for by the petitioner. The stay application that was part of the petition was also disposed of. The Court's decision is based on acceding to the petitioner's expressed desire to pursue a different legal recourse. The specific grounds for withdrawal or the merits of the intended appeal were not examined or decided.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the present writ petition and file an appeal under the Act? The petitioner argued that they wished to withdraw the current petition and sought permission to pursue the statutory remedy of appeal. The respondents' stance on this request is not recorded in the judgment. The core of the matter revolves around the petitioner's procedural choice to abandon the writ petition in favor of a statutory appeal, and whether the Court should permit this withdrawal with such liberty.