Sahajahan Majumder vs The State Of Tripura And Ors. ...
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Tripura High Court

Sahajahan Majumder vs The State Of Tripura And Ors. ... on 13 December, 2023

                    HIGH COURT OF TRIPURA
                          AGARTALA
                         I.A. 1/2023
                       In CRP 44/2023
Sahajahan Majumder                                       ----Applicant(s)
                                   Versus
The State of Tripura and ors.                            ----Respondent(s)

Sahajahan Majumder ----Applicant(s) Versus The State of Tripura and ors. ----Respondent(s)

Sahajahan Majumder ----Applicant(s) Versus The State of Tripura and ors. ----Respondent(s)

Sahajahan Majumder ----Applicant(s) Versus The State of Tripura and ors. ----Respondent(s) For Applicant (s) : Mr. BN Majumder, Sr. Advocate Mr. Biplabendu Roy, Advocate For Respondent(s) : Mr. K. De, Addl. GA

HON'BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON'BLE MR. JUSTICE ARINDAM LODH Order 13/12/2023

These Interlocutory applications have been filed after the previous

order dated 10.10.2023 in all these Civil Revision Petitions seeking

condonation of delay of 239 days in each of these petitions. These petitions

have been preferred under Section 72 of the TVAT Act apart from invoking Article 227 of the Constitution of India. Earlier a preliminary objection was

taken on the ground of limitation by the State.

Learned counsel for the petitioner has relied upon the decision of the

Apex Court in the case of Superintending Engineer/Dehar power House

Circle Bhakra Beas Management Board (PW) Slapper and another vs.

Excise and Taxation Officer, Sunder Nagar/Assessing Authority, reported

in (2020) 17 SCC 692, where the same provision of Himachal Pradesh Value

Added Tax Act, was under consideration. He has referred to paragraph 3

and 22 of the judgment, to submit that since the provisions under Section

72(1) do not expressly exclude the application of any of the provisions of

Limitation Act, the same could apply for seeking condonation of delay under

Section 5 of the Limitation Act, 1963. He has submitted that the judgment in

the case of Patel Brothers vs. State of Assam & ors. reported in (2017) 2

SCC 250, in the case of Assam VAT Act has also been considered and

distinguished.

Learned counsel for the State prays for and is allowed 3 (three) weeks

time to file objection.

List the matter on 17.01.2024.

             (ARINDAM LODH),J                              (APARESH KUMAR SINGH), CJ


SAIKAT Digitally signed
       by SAIKAT KAR

KAR    Date: 2023.12.14
       16:27:34 +05'30'

         Saikat