Integrated Fire Protection Pvt Ltd v. Assistant Comm. State Tax Bureau Of Investigation S B Rampurhat Zone And ORS

Form No. J.(2) Item No.6

IN THE HIGH COURT OF JUDICATURE AT CALCUTTA

CIVIL APPELLATE JURISDICTION APPELLATE SIDE HEARD ON: 14.01.2025 DELIVERED ON: 14.01.2025

CORAM:

THE HON'BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA M.A.T. 1827 of 2024 With IA No. CAN 1 of 2024 Integrated Fire Protection Private Limited

Versus

Assistant Commissioner, State Tax Bureau of Investigation, South Bengal & Ors. Appearance:- Mr. Debanuj Basu Thakur .....For the Appellant Mr. Anirban Ray, Ld. G.P.

Md. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal .....For the State

JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1.

This intra-Court appeal is directed against an order dated 7th April, 2022 refusing to grant an interim order with a direction to the respondents to file affidavit-inopposition within a time frame with liberty to the appellant to file reply thereto. 2.

This appeal is delayed by 864 days and there is no application for condonation of delay.

3.

In any event, the question of exercise of discretion by the learned Single Bench cannot be faulted as in the opinion of the learned Single Bench, the facts and circumstances did not warrant grant of an interim order. Apart from that if the interim prayer is granted, it would tantamount to allowing the writ petition at an interim stage, which is impermissible under law. 4.

Therefore, the appeal and the connected application (IA No. CAN 1 of 2024) are dismissed.

5.

The respondents are directed to file their affidavit-in-opposition in the writ petition within three weeks from date; reply thereto, if any, be filed within two weeks thereafter. After the pleadings are complete, leave is granted to the appellant to mention be matter before the Hon'ble Single Bench for early listing. 6.

No costs.

7.

Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree.

(HIRANMAY BHATTACHARYYA, J.) Pallab/KS AR(Ct.)