Aar Vee Enterprises vs State Of J&K And Others
2021 Latest Caselaw 148 j&K

                                                                    Sr. No. 209
               HIGH COURT OF JAMMU AND KASHMIR
                          AT JAMMU
CJ Court

Case: MCC No. 95 of 2018


AAR VEE Enterprises.                                  ...Petitioner(s)/Appellant(s)

                                   Through: Sh. Pranav Kohli, Sr. Advocate
                                            with Sh. Farhan Mirza, Advocate.


                          v/s
State of J&K and others                                          .... Respondent(s)
                                   Through: Sh. D. C. Raina, Advocate General
                                            with Sh. K. D. S. Kotwal, Dy.AG.


       CORAM:
       HON'BLE THE CHIEF JUSTICE
       HON'BLE MR. JUSTICE JAVED IQBAL WANI, JUDGE



                                        ORDER

01. Heard Sh. Pranav Kohli, Senior Advocate assisted by Sh. Farhan Mirza,

Advocate for the applicant/petitioner and Sh. D. C. Raina, Advocate General

with Sh. K. D. S. Kotwal, Deputy Advocate General.

02. This court vide judgment and order dated 15.05.2018 decided several

petitions and disposed them of with liberty to the petitioners therein to

approach the Tribunal by filing respective appeals. This order was passed in

view of the fact that the petitioners have challenged the order of the Assessing

Authority as well as the 1st Appellate Authority-Commissioner Sales Tax.

03. By the aforesaid order the writ petition No. 438/2007 was also disposed

of with liberty to the petitioner to approach the Tribunal by filing the appeal.

04. The submission of Sh. Kohli is that in the aforesaid petition only the

order of Assessing Authority was under challenge and, therefore, the appeal

would lie to the Deputy Commissioner Sales Tax and not to the Tribunal.

05. Sh. Raina, Advocate General, agrees to the aforesaid fact.

06. In view of the above, the judgment and order dated 15.05.2018 is

slightly modified and the petitioner in OWP No. 438/2007 is permitted to file

appeal before the Deputy Commissioner Sales Tax rather than before the

Tribunal.

07. In all manners, the said order would remain intact.

08. Application No. 95/2018 is disposed of.

                                        (JAVED IQBAL WANI)              (PANKAJ MITHAL)
                                                   JUDGE                  CHIEF JUSTICE
            Jammu
            18.02.2021
            Sunita.




SUNITA KOUL
2021.02.19 15:04
I attest to the accuracy and
integrity of this document