M/S. Sadhuram Golaram A Proprietorship Firm vs. Deputy Commissioner, State Tax Rajnandgaon
Facts
The petitioners, M/s. Sadhuram Golaram and its proprietor Laxmandas Ubhrani, filed a writ petition before the High Court of Chhattisgarh, Bilaspur, seeking interest. The State counsel submitted that the petitioners had previously filed two writ petitions, WPT No. 9/2015 and WPT No. 64/2015, claiming similar relief. The State argued that the current petition was barred by the principle of res judicata, as the relief sought had already been granted in the earlier petitions. The learned counsel for the petitioner endorsed the submission made by the learned counsel for the State.
Held
The Court held that the present writ petition is not maintainable. The reasoning was based on the submission made by the learned counsel for the State, which was endorsed by the learned counsel for the petitioner. The Court noted that the relief claimed in the present petition, which is for the grant of interest, had already been granted in two earlier writ petitions filed by the petitioners, namely WPT No. 9/2015 and WPT No. 64/2015. Consequently, applying the principle of res judicata, the Court found the current petition to be barred. The ratio decidendi is that a subsequent petition seeking the same relief already granted in prior proceedings is not maintainable. The operative direction was to dismiss the petition.
Key Issues
1. Whether the present writ petition is maintainable in light of the prior disposal of WPT No. 9/2015 and WPT No. 64/2015, which sought similar relief. This issue turns on the principle of res judicata. Petitioner's Contention: The petitioner's counsel endorsed the State's submission regarding the maintainability of the petition. State's Contention: The State argued that the present petition is barred by the principle of res judicata because the relief claimed, which is for grant of interest, has already been granted in the earlier writ petitions filed by the petitioners (WPT No. 9/2015 and WPT No. 64/2015). Therefore, the current petition is not maintainable.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 187 of 2018
M/s. Sadhuram Golaram A Proprietorship Firm Through Its Proprietor Laxmandas Ubhrani S/o Late Jiyandram Ubhrani Aged About 55 Year, R/o Ward No. 23, Lakholi Road, Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh
Laxmandas Ubhrani S/o Late Jiyandram Ubhrani Aged About 55 Years R/o Ward No. 23, Lakholi Road, Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh ---- Petitioners Versus
Deputy Commissioner, State Tax Rajnandgaon Office Of Deputy, Commissioner, State Tax, Rajnandgaon, District- Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh
Assistant Commissioner Of Commercial Tax Now Assistant Commissioner, State Tax, Rajnandgaon, Office Of Deputy Commissioner, State Tax, Rajnandgaon, District- Rajnandgaon, Chhattisgarh., District : Rajnandgaon, Chhattisgarh
State Of Chhattisgarh Through Ld. Secretary Commercial Tax-Gst Department, Mahanadi Bhawan, Atal Nagar, District- Raipur, Chhattisgarh., District : Raipur, Chhattisgarh ---- Respondents For Petitioners : Mr. Siddharth Dubey, Advocate For State : Mr. Lalit Jangde, Dy. G.A. Hon'ble Shri Jus
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