M/S Budget Signs. vs . State Of Hp And Others With ...
2023 Latest Caselaw 13374 HP

M/s Budget Signs. vs. State of HP and others with connected matters

CR No. 38 of 2021 a/w CWPs No. 7709 ad 7717 of 2021

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12.09.2023 Present: M/s Sandeep Goyal, Goverdhan Lal Sharma and Nitish Bansal, Advocates, for the petitioner(s), in all the petitions.

Mr. Anup Rattan, Advocate General with M/s Rakesh Dhaulta and Pranay Pratap Singh, Additional Advocate General and M/s Arsh Rattan and Sidharth Jalta, Deputy Advocate Generals, for respondent no. 1-State, in all the

petitions.

Mr. Rama Nand Sharma, Advocate, for respondents no. 2 and 3, in all the petitions.

CR No. 38 of 2021

This appeal is admitted to consider the following question

of law:-

(i) Whether on the facts and in the circumstances of

the case, the Ld. H.P. Tax Tribunal was justified in

holding that the revision petition filed by the

petitioner against the order dated 26.10.2020

passed by Respondent No. 2 is not maintainable as

the same has been passed in consequences of or

giving effect to the order dated 29.08.2013 passed

by the Ld. Tribunal though the Ld. Tribunal vide

order dated 29.08.2013 has set aside the order

passed by Respondent No. 2 and order passed in

pursuance thereto is a fresh order?

Heard learned Counsel appearing for the parties.

Judgment reserved.

CWPs No. 7707 and 7717 of 2021

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Delinked from CR No. 38 of 2021.

At the request of learned Counsel for the petitioner(s), list

these petitions for hearing on 05.10.2021.

                                                 (M.S. Ramachandra Rao)
                                                       Chief Justice
                       r                              (Ajay Mohan Goel)

                                                            Judge
    September 12, 2023
       (narender)