JUDGEMENT
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(1.) BY this application, the applicants, who are appellant - petitioners in civil appeals arising out of SLPs (C) Nos. 25637, 26619, 26622 and 26798 of 2010, have prayed for
incorporation of certain requests made in Paras 4 and 6 of the application.
(2.) IN Para 4 of the application, the applicants request this Court to pass an order of injunction restraining the Madhya Pradesh State Minor Forest Product (Trading and
Development) Cooperative Federation Ltd. ("the Federation", for short) from recovering
the tax payable under the Madhya
Pradesh Commercial Taxes Act / VAT Act pursuant to Condition 8 of the purchaser's
agreement (Condition 7 to the tender notice).
In Para 6 of the application, the applicants request this Court to permit the applicants to file appeals wherever assessments are completed by the assessing authority either
under the provisions of the M.P. Commercial Taxes Act / VAT Act or the Central Sales
Tax Act, 1956 within a month's time from today. Further, if such appeals are filed within
the time granted, a direction be issued to the appellate authorities to dispose of the
appeals on merits without reference to the period of limitation as expeditiously as
possible.
(3.) WE have heard Shri Ravindra Srivastava, learned Senior Counsel for the applicants, Shri C.D. Singh and Shri Vikas Upadhyay, learned counsel for the State of
Madhya Pradesh.;
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