Paharpur Cooling Towers Ltd. v. Senior Joint Commissioner Commercial Taxes, Large Tax Payers Unit And ORS.

14th June, (AK) W.P.A 2400 of 2024 IA No: CAN 1 of 2024 Paharpur Cooling Towers Limited Vs.

The Senior Joint Commissioner, Commercial Taxes, Large Tax Papers' Unit and others Mr. Rajarshi Chatterjee Mrs. Suman Sahani ...for the petitioner.

Mr. Anirban Ray Mr. Md. T.M. Siddiqui Mr. Tanoy Chakraborty Ms. Saptak Sanyal ...for the State.

1.

The present application being CAN 1 of 2024 has been filed, inter-alia, praying for modification of the order dated 13th March, 2024 for extending the time for disposal of the revision petition in terms of the order dated 13th March, 2024.

2.

It appears that by the aforesaid order dated 13th March, 2024, the coordinate Bench of this court had directed the West Bengal Commercial Taxes Appellate and Revisional Board (hereinafter referred to as Board) to dispose of the revision petition filed by the petitioner on remand by passing reasoned and a speaking order after giving an opportunity of hearing to the petitioner within a period of eight weeks from the date of communication of the said order.

3.

Mr. Chakraborty, learned Advocate representing the respondent nos.1, 4 and 5 submits that the Board has already decided the aforesaid revision petition on merit by passing a reasoned order in terms of the direction passed by the coordinate Bench of this court on 13th March, 2024.

4.

There is no delay in disposal of the aforesaid revision petition by the Board. A copy of the aforesaid order dated 7th May, 2024 as made over in court today, be retained in the record.

5.

In view of the disposal of the petitioner's revision petition by the Board, nothing survives in the present application, the same having become infructuous, stands disposed of.

(Raja Basu Chowdhury, J.)