The Commissioner Of Commercial Taxes, Odisha vs. Indera Motors

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 43514/2023

(Arising out of impugned final judgment and order dated 15-03-2023 in WP(C) No. 13275/2020 passed by the High Court Of Orissa At Cuttack)

COMMISSIONER OF SALES TAX & ANR. Petitioner(s)

VERSUS

M/S. BIRLA TYRES Respondent(s)

( IA No.236207/2023-CONDONATION OF DELAY IN FILING and IA No.236206/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

WITH

Diary No(s). 43510/2023 (XI-A)

( IA No.236318/2023-CONDONATION OF DELAY IN FILING and IA No.236311/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.236315/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 45226/2023 (XI-A)

( IA No.236102/2023-CONDONATION OF DELAY IN FILING and IA No.236103/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.236104/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 43230/2023 (XI-A)

( IA No.234971/2023-CONDONATION OF DELAY IN FILING and IA

No.234969/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 46338/2023 (XI-A)

( IA No.237041/2023-CONDONATION OF DELAY IN FILING and IA

No.237042/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 44907/2023 (XI-A)

( IA No.238488/2023-CONDONATION OF DELAY IN FILING and IA No.238485/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238486/2023-PERMISSION TO FILE SYNOPSIS AND LIST OF DATES)

Diary No(s). 43509/2023 (XI-A)

( IA No.238533/2023-CONDONATION OF DELAY IN FILING and IA No.238531/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238532/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 43596/2023 (XI-A)

(FOR ADMISSION and I.R. and IA No.238121/2023-CONDONATION OF DELAY IN FILING and IA No.238122/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 43704/2023 (XI-A) Signature Not Verified

( IA No.238627/2023-CONDONATION OF DELAY IN FILING and IA Digitally signed by Neetu Sachdeva Date: 2023.11.25

No.238625/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238626/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) 12:27:13 IST Reason:

Diary No(s). 45870/2023 (XI-A)

( IA No.238528/2023-CONDONATION OF DELAY IN FILING and IA

contd..

- 2 - No.238527/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 43505/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.238111/2023-CONDONATION OF DELAY IN FILING and IA No.238112/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238113/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 43714/2023 (XI-A) ( IA No.238624/2023-CONDONATION OF DELAY IN FILING and IA No.238622/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238623/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 44040/2023 (XI-A) ( IA No.238489/2023-CONDONATION OF DELAY IN FILING and IA No.238490/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 45283/2023 (XI-A) ( IA No.238521/2023-CONDONATION OF DELAY IN FILING and IA No.238522/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.238523/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 45584/2023 (XI-A) ( IA No.238765/2023-CONDONATION OF DELAY IN FILING and IA No.238767/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 43687/2023 (XI-A) ( IA No.239289/2023-CONDONATION OF DELAY IN FILING and IA No.239284/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.239288/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 45557/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.239484/2023-CONDONATION OF DELAY IN FILING and IA No.239482/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 43379/2023 (FOR ADMISSION and I.R. and IA No.239937/2023-CONDONATION OF DELAY IN FILING and IA No.239938/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Diary No(s). 44917/2023 (IA No.241206/2023-CONDONATION OF DELAY IN FILING and IA No.241204/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.241205/2023-PERMISSION TO FILE LENGTHY LIST OF DATES ) Diary No(s). 46169/2023 (IA No.239492/2023-CONDONATION OF DELAY IN FILING and IA No.239491/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Diary No(s). 44912/2023 (XI-A) ( IA No.240687/2023-CONDONATION OF DELAY IN FILING and IA No.240683/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.240685/2023-PERMISSION TO FILE LENGTHY LIST OF DATES) Diary No(s). 45606/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.239603/2023-CONDONATION OF DELAY IN FILING and IA No.239601/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 45756/2023 (XI-A) ( IA No.239573/2023-CONDONATION OF DELAY IN FILING and IA No.239570/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 46345/2023 (XI-A) ( IA No.239653/2023-CONDONATION OF DELAY IN FILING and IA No.239650/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Contd..

- 3 - Diary No(s). 46833/2023 (XI-A) ( IA No.239597/2023-CONDONATION OF DELAY IN FILING and IA No.239595/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 46170/2023 (IA No.240508/2023-CONDONATION OF DELAY IN FILING and IA No.240501/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Diary No(s). 43709/2023 (IA No.240655/2023-CONDONATION OF DELAY IN FILING and IA No.240653/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.240654/2023-PERMISSION TO FILE LENGTHY LIST OF DATES ) Date : 24-11-2023 This petition was called on for hearing today. CORAM : HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN For Petitioner(s) Mr. Shubhranshu Padhi, AOR Mr. Niroop S., adv. Mr. Jay Nirupam, Adv. Mr. D. Girish Kumar, Adv. Mr. Rohit Amit Sthalekar, AOR Mr. Ashish Choudhury, Adv. Mr. Avi Tandon, Adv. Mr. Purnendu Bajpai, Adv. Mr. Shashank Singh, Adv. Mr. Prakash Ranjan Nayak, AOR Mr. Balaram Nayak, Adv. Mr. Animesh Dubey, Adv. Mr. Jogy Scaria, AOR Ms. Beena Victor, Adv. Mr. Vivek Guruprasad Ballekere, Adv. Mr. R Ramesh, Adv. Ms. Priya M, Adv. For Respondent(s) Mr. Ajay Aggarwal, Adv. Mr. Siddharth Banthia,Adv. Mr. Adarsh Aggarwal, Adv. Mr. Rajan Narain, AOR UPON hearing the counsel the Court made the following O R D E R Diary No. 45584/2023 Delay condoned. Shri Ajay Agarwal, learned counsel for the respondent

has drawn our attention to order dated 09.02.2023 by which

Contd..

W.P.(C) No.13573/2014, out of which this special leave petition arises, has been de-linked from the rest of the cases and is still pending on the file of the High Court of Orissa at Cuttak and was ordered to be listed on 11.09.2023 and, thereafter, was listed on 02.11.2023.

He further submitted that the aforesaid writ petition has been inadvertently mentioned along with other writ petitions which were disposed of by the main order dated 15.03.2023 passed by the Division Bench of the High Court. Steps would be taken for correction of the Cause Title in order dated 15.03.2023 passed by the High Court.

In the circumstances, this special leave petition is dismissed.

However, liberty is reserved to the petitioner herein to file a fresh petition in the event the petitioner is aggrieved by the order to be made in W.P.(C) No.13573/2014 by the Division Bench of the High Court.

Pending application(s) shall stand disposed of.

Rest of the matters

Delay condoned.

Issue notice to the respondent(s).

Tag with SLP (C) No.12315 of 2023.

(NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)

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