Radiant Fire Protect v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No.68 of 2007 M/s.

Radiant Fire Protection Engineers, Mumbai ....

Petitioner M/s. S.R. Patnaik and associates, Advocates -versusState of Orissa and others ....

Opposite Parties Mr. Sunil Mishra, ASC for the Tax Department

CORAM:

THE CHIEF JUSTICE JUSTICE R. K. PATTANAIK Order No.

ORDER

27.07.2022 04.

1. The challenge in the present petition is to an order dated 28th November, 1996 of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) remanding the matter to the Assessing Authority for a fresh decision.

2. Initially, this petition was registered as SJC No.56 of 1997 and was later converted into STREV No.68 of 2007. In other words, the present petition has been pending in this Court for 25 years. During this long period of 25 years, there has been no stay of the impugned order of remand.

3. It is impossible that the impugned order has not already been out. Clearly, the matter has become stale and there is no need for this Court to interfere at this stage after 26 years of the order of remand.

4. The petition is accordingly dismissed.

(Dr. S. Muralidhar) Chief Justice (R. K. Pattanaik) Judge M. Panda