The State Of Himachal Pradesh vs. Mahesh Udyog
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Order Issued After Hearing
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Case Registered
Listed On:
25 Oct 2019
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Order Text
ITEM NO.1501 COURT NO.4 SECTION XIV (For Judgment)
S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS
C.A. Nos……………………………....@ Petition(s) for Special Leave to Appeal (C) No(s).15280-15281/2019
(Arising out of impugned final judgment and order dated 19-11-2018 in CR No. 224/2018 19-11-2018 in CR No. 225/2018 passed by the High Court of Himachal Pradesh at Shimla)
SUPERINTENDING ENGINEER/ DEHAR POWER HOUSE CIRCLE BHAKRA BEAS MANAGEMENT BOARD (PW) SLAPPER & ANR. Petitioner(s)
VERSUS
EXCISE AND TAXATION OFFICER, SUNDERNAGAR/ASSESSING AUTHORITY Respondent(s)
WITH
| C.A. No……………………………@ SLP(C) No. 15283/2019 (XIV) | |
|---|---|
| C.A. No……………………………@ SLP(C) No. 15284/2019 (XIV) | |
| C.A. No……………………………@ SLP(C) No. 15285/2019 (XIV) | |
| C.A. No……………………………@ SLP(C) No. 15288/2019 (XIV) | |
| Date : 25-10-2019 These matters were called on for pronouncement<br>of judgment today. | |
| For Petitioner(s) | Mr. Samir Ali Khan, AOR |
| Mr. Yashraj Singh Deora, AOR | |
| For Respondent(s) | Mr. A. Lakshminarayanan, AOR<br>Mr. M. Manusamy,Adv.<br>Mr. Md. Apzal Ansari,Adv. |
| Mr. Pawanshree Agrawal, AOR | |
| Ms. Kavita Jha, AOR |
Hon'ble Mr. Justice Arun Mishra Pronounced the Judgment of the Bench comprising His Lordship, Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice B.R. Gavai. Digitally signed by NARENDRA PRASAD Date: 2019.10.25 18:01:52 IST Reason: Signature Not Verified
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Leave granted.
Operative part of the judgment is reproduced below:-
"23. We are of the considered view that the decision of the High Court cannot be said to be sustainable. The provisions of Section 5 of the Limitation Act are held applicable to the revisional provision under Section 48 of the Act of 2005. The impugned judgments and orders are set aside; the cases are remitted to the High Court to examine the same on merits in accordance with the law. "
Pending application(s), if any, shall stand disposed of.
(NARENDRA PRASAD) (PRADEEP KUMAR) COURT MASTER COURT MASTER
(Signed "Reportable" judgment is placed on the file)
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