Himachal Pradesh High Court
M/S Tcm Steels (India) vs State Of Himachal Pradesh on 23 August, 2022
Bench: Tarlok Singh Chauhan, Virender Singh
1
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ON THE 23rd DAY OF AUGUST, 2022,
BEFORE
HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN
&
HON'BLE MR. JUSTICE VIRENDER SINGH
CWP No. 3508 of 2022
.
Between:
M/S TCM STEELS (INDIA), VPO
SURAJPUR, TEHSIL INDORA,
DISTRICT KANGRA, H.P. THROUGH
ITS MANAGER-CUM-AUTHORISED
SIGNATORY SH. ROHIT SHARMA.
...PETITIONER
(BY MR. ATUL JHINGAN, ADVOCATE)
AND r
1. STATE OF HIMACHAL PRADESH
THROUGH PRINCIPAL SECRETARY
(EXCISE & TAXATION) TO THE
GOVERNMENT OF HIMACHAL
PRADESH.
2. THE EXCISE & TAXATION
COMMISSIONER, BLOCK NO. 30, SDA
COMPLEX, KASUMPTI, SHIMLA-9. H.P.
3. THE DEPUTY EXCISE AND
TAXATION COMMISSIONER-CUM-
APPELLATE AUTHORITY, NORTH
ZONE, HIMACHAL PRADESH,
PALAMPUR, DISTRICT KANGRA, H.P.
4. THE ASSISTANT
COMMISSIONER OF STATE TAXES
AND EXCISE DAMTAL CIRCLE AT
CHAK NANGLAIN PO KANDRORI
TEHSIL INDORA, DISTRICT KANGRA,
H.P.
...RESPONDENTS
(BY MR. AJAY VAIDYA, SENIOR ADDITIONAL ADVOCATE
GENERAL)
________________________________________________________________
WHETHER APPROVED FOR REPORTING?
This petition coming on for orders this day, Hon'ble
Mr. Justice Tarlok Singh Chauhan, passed the following:
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2
ORDER
The instant petition has been filed for the grant of following reliefs:-
.
(a) Issue an appropriate writ, order or direction directing the respondents, more specifically respondents No.3 and 4 to vacate or cause to vacate the "Lien" marked in the revenue record with respect to land comprised in Khasra No. 278/261, Hadbast No.14, Khatoni No. 480/468 Mohal Surajpur Jhilka, Tehsil Indora, District Kangra, H.P. beonging to one of the partners of the petitioner form, namely Sh. Aswani Gupta.
(b) Issue an appropriate writ, order or direction, directing the respondent No.4 not to take coercive action against the petitioner in lieu of the assessment order dated 02.06.2016 till the final adjudication of the appeal pending before the respondent No.3.
2. A perusal of the lien that is marked in the revenue record pertains to one Sh. Ashwani Kumar, S/o Sh. Tara Chand and not the petitioner i.e. M/s TCM Steel (India).
3. In such circumstances, the instant petition is clearly misconceived and not maintainable and is accordingly dismissed.
The pending application(s), if any, are also disposed of.
(Tarlok Singh Chauhan) Judge (Virender Singh) Judge August 23, 2022 (vinod) ::: Downloaded on - 24/08/2022 20:03:32 :::CIS