Madhya Pradesh High Court
M/S Serman India Road Maker [P] Ltd. vs Assistant Commissioner Of Commercial ... on 14 June, 2023
Author: Sheel Nagu
Bench: Sheel Nagu, Avanindra Kumar Singh
1
IN THE HIGH COURT OF MADHYA PRADESH
AT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE SHEEL NAGU
&
HON'BLE SHRI JUSTICE AVANINDRA KUMAR SINGH
ON THE 14 th OF JUNE, 2023
WRIT APPEAL No. 521 of 2006
BETWEEN:-
M/S SERMAN INDIA ROAD MAKER [P] LTD.
OCCUPATION: THR.EXECUTIVE DIRECTOR DIPAK
SHARMA MIG-5,HOUSING BOARD COLONY KOHI
FIZA,BHOPAL (MADHYA PRADESH)
.....APPELLANT
(BY SHRI MUKESH AGRAWAL - ADVOCATE)
AND
1. ASSISTANT COMMISSIONER OF COMMERCIAL
T A X BITTAN MARKET,BHOPAL (MADHYA
PRADESH)
2. COMMISSIONER OF COMMERCIAL TAX
M.P.M.G.ROAD INDORE (MADHYA PRADESH)
3. THE STATE OF MADHYA PRADESH VALLABH
BHAWAN BHOPAL (MADHYA PRADESH)
4. EXECUTIVE ENGINEER P.W.D.MAINTAINANCE
DIVISION NO.II JAWAHAR CHOWK T.T.NAGAR
(MADHYA PRADESH)
5. EXECUTIVE ENGINEER [C] DIVISION NO.1
C.P.A.BHOPAL (MADHYA PRADESH)
6. EXECUTIVE ENGINEER P.W.D.N.H.DIVISION
OBAIDULLAGANJ (MADHYA PRADESH)
7. EXECUTIVE ENGINEER NEW BHOPAL DIVISION
P.W.D.BHOPAL (MADHYA PRADESH)
8. EXECUTIVE ENGINEER NEW BHOPAL DIVISION
Signature Not Verified
Signed by: SHUBHAM
THAKKER
Signing time: 16-06-2023
18:15:26
2
P.W.D.BHOPAL (MADHYA PRADESH)
9. EXECUTIVE ENGINEER P.W.D.NATIONAL HIGWAY
DIVISION RAISEN (MADHYA PRADESH)
.....RESPONDENTS
(BY SHRI A.D. BAJPAI - GOVERNMENT ADVOCATE)
This appeal coming on for final hearing this day, JUSTICE SHEEL
NAGU passed the following:
ORDER
This Court on 13.03.2023 had passed the following orders :
"Shri Nema submits that as per oral instructions received from his client, all tax dues have since been deposited. The aforesaid revelation be verified by the State Counsel. It is the further contention of Shri Nema that in case all tax dues have been deposited and nothing remains to be paid then he is instructed by the appellant to withdraw this writ appeal. List in the next week."
State Counsel yet again seeks time to verify the fact as to whether all tax dues have been deposited by the appellant-assessee or not.
Instead of granting further time, this Court deems it appropriate to dispose of this appeal with liberty to the appellant-assessee to revive this appeal in case any cause survives.
State is also extended liberty to revive this appeal in case any cause at their end survives.
Interim order passed herein stand vacated.
With the aforesaid liberty and without commenting upon merits of the matter, present appeal stands disposed of.
(SHEEL NAGU) (AVANINDRA KUMAR SINGH)
JUDGE JUDGE
Signature Not Verified
Signed by: SHUBHAM
THAKKER
Signing time: 16-06-2023
18:15:26
3
Shub
Signature Not Verified
Signed by: SHUBHAM
THAKKER
Signing time: 16-06-2023
18:15:26