STATE OF HIMACHAL PRADESH vs A. J. INFRASTRUCTURES PVT. LTD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 440

S. RAVINDRA BHAT, DIPANKAR DATTA
STATE OF HIMACHAL PRADESH – Appellant
Versus
A. J. INFRASTRUCTURES PVT. LTD – Respondent

`Advocates appeared:
For the Appellant(s) : Mr. Abhinav Mukerji, A.A.G. Mrs. Bihu Sharma, Adv. Ms. Pratishtha Vij, Adv. Mr. Akshay Shrivastava, Adv. Mr. Abhinav Mukerji, AOR Mr. Varinder Kumar Sharma, AOR
For the Respondent(s): Mr. Arunabh Chowdhury, Sr. Adv. Mr. Aman Preet Singh Rahi, Adv. Mr. A. Venayagam Balan, AOR Mr. Puneet Thakur, Adv. Mr. Gaurav Pal, Adv. Mr. Sanjay Kapur, AOR Ms. Megha Karnwal, Adv. Mr. Surya Prakash, Adv. Mr. Arjun Bhatia, Adv. Mr. Lalit Rajput, Adv. Mr. Devesh Dubey, Adv. Ms. Mahima Kapur, Adv.

JUDGMENT :

DIPANKAR DATTA, J.

Preface

1. A thin thread connects the two sets of civil appeals¹[Civil Appeal Nos. 8980-8981/2012 and Civil Appeal Nos. 9212-9213/2012], which are at the instance of the State of Himachal Pradesh (for brevity, “the State”, hereafter) and its officers. Since the provisions of law emerging for consideration are almost the same in terms, though in different fact situations, these appeals were heard one after the other and shall stand disposed of by this common judgment and order.

Civil Appeal Nos.8980-8981/2012

2. Civil Appeal No. 8980 of 2012 is directed against the judgment and order of the High Court dated 7th September, 2007 allowing a writ petition²[CWP No. 306/2007] presented before it by M/s. A.J. Infrastructures (Pvt.) Ltd., the first respondent, on 6th March, 2007. The operative portion of the order reads as follows: -

“For all the aforesaid reasons, the writ petition is allowed. Order rejecting petitioner's application for not mutating the entry in their name is quashed and set aside. The respondents no. 1 to 5 are directed to delete the adverse entry showing the sales tax dues of M/s Regent Rubber and M/s Eastman Rubber in relation to the property c

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2023 Supreme(SC) 440

S. RAVINDRA BHAT, DIPANKAR DATTASTATE OF HIMACHAL PRADESH – AppellantVersusA. J. INFRASTRUCTURES PVT. LTD – Respondent

S. RAVINDRA BHAT, DIPANKAR DATTA
STATE OF HIMACHAL PRADESH – Appellant
Versus
A. J. INFRASTRUCTURES PVT. LTD – Respondent