S.No. 0 1 HIGH COURT OF JAMMU & KASHMIR AND LADAK H AT JAMM U OWP No. 441/2013 CCP (S) No. 306/2023 Syed Lutfullah Shah & Anr. …..Petitioner(s)/Appellant(s)
Through: Mr. A Haqani, Sr. Advocate with Mr. Shakir Haqani, Advocate in OWP No. 97/1979 Mr. D S Chouhan, Advocate in OWP No. 441/2013 V s A W Kirpak Supdt. Engineer & .…. Respondent(s)
Ors. Through: Mr. Bhanu Jasrotia, GA for R-1 Mr. Ajaz Lone, Advocate for newly impleaded Respondent No. 2 Coram: HON’BLE MR. JUSTICE WASIM SADIQ NARGAL, JUDG E
ORDER :
1. This Court, vide order dated 04.06.2024 granted last and final opportunity of two weeks to Mr. Bhanu Jasrotia, learned GA to file response on behalf of Respondent No. 1, failing which it was observed that right to file the same shall stand closed. However, the needful has not been done till date.
2. Mr. Jasrotia, learned GA submits that he had issued three communication letters to Respondent No. 1-Commissioner Secretary, Haj & Aquaf (Revenue) to file objections/counter affidavit vide letters dated 22.05.2024, 10.07.2024 and 19.07.2024, respectively, however, the Respondent No. 1 has not responded to any of the letters till date. The abovementioned communication letters have also been produced before this Court and the same are taken on record.
3. Failure on the part of Respondent No. 1 to file response despite availing various opportunities and communications forwarded to him, this Court is left with no other option but to direct the personal appearance of Respondent No. 1- Commissioner Secretary, Haj & Aquaf (Revenue) before this Court on the next date of hearing along with the relevant record of the case. It is further directed that an additional affidavit shall also be filed by him to explain his position as to why the response till date has not been filed despite availing numerous opportunities from this Court and receiving communications from Mr. Jasrotia.
4. Response/objections on behalf of newly added Respondent No. 2 has been filed and copy thereof has also been provided to the counsel opposite.
5. Mr. Haqani, learned Senior Counsel appearing on behalf of the petitioners seeks two weeks’ time to file rejoinder to the response so filed by the Respondent No. 2. Time, as prayed for, is granted to him to do the needful. He has produced the brief synopsis of the matter before this Court, which is also taken on record.
6. With a view to proceed further in the matter, learned counsel appearing for rest of the parties are directed to prepare brief synopsis in the instant case and submit the same by or before the next date of hearing, positively.
7. The record reveals that the instant petition is pending since 2013 along with pending clubbed matter of the year 1979 and the case could not be heard due to non-cooperation of Respondent No. 1 to file response in spite of the fact that out station counsel Mr. Haqani appearing on behalf of the petitioners has come only for this case to argue the matter. Due to lackadaisical approach on the part of respondents not to render effective assistance in the instant case coupled with the fact that the Respondent No. 1 is avoiding to file reply, this Court deems it appropriate to request learned Advocate General to assist this Court in these matters on the next date of hearing, so that the same could be argued and concluded finally.
8. List on 24.09.2024.
9. It is made clear that these matters will be heard on merits on the next date of hearing, positively even in case response is not filed by Respondent No. 1.
10. Registry to convey this order to learned Advocate General for information and compliance.
The court emphasized the obligation of parties to comply with court orders and the consequences of non-compliance, including personal appearance requirements.
Violation of principles of natural justice in the issuance of draft assessment orders under the Income Tax Act, 1961.
Procedural fairness in administrative actions requires sufficient notice and time for response; violations can invalidate assessments under tax law.
The court emphasizes the requirement for petitioners to actively participate in proceedings to avoid dismissal for non-prosecution.
The importance of filing the affidavit-in-opposition in a timely manner as required by the court.
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