Kamlesh Prasad v. Assistant Commissioner Of State Tax, Bureau Of Investigation, North Bengal (Hq, Siliguri) And ORS

Calcutta High Court In the Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction 8 21.09.2023 Ct. no. 2 SK WPA/148/2022 IA NO: CAN/1/2022 KAMLESH PRASAD VS ASSISTANT COMMISSIONER OF STATE TAX, BUREAU OF INVESTIGATION, NORTH BENGAL (HQ, SILIGURI) AND ORS Mr.Subir Kr. Saha Mr. B. Ghosh ...for the State None appears on behalf of the petitioner nor is any adjournment prayed for on their behalf even in the third call.

The matter was adjourned on an earlier occasion i.e. 18 September, 2023 when the petitioners were unrepresented. Pursuant to the said order, the Department has filed a Report wherefrom it appears that no steps have been taken in this matter nor has the impugned proceeding attained finality insofar as the respondents are concerned. There are various dates mentioned in the Report which are incorporated mechanically and do not demonstrate any diligence on the part of the Department.

Significantly, there has been no order of restraint passed by this Court nor has any stay of the impugned proceedings been granted.

In view of the non-appearance of the petitioner, WPA/148/2022 alongwith all interlocutory applications stands dismissed for default.

The respondents are at liberty to act expeditiously and bring the impugned proceedings to a conclusion in accordance with law.

(Ravi Krishan Kapur, J.)