Supreme Court allows Interim Protection from Recovery of Advertisement Tax till Disposal of Writ, remands Matter to Allahabad HC [Read Order]
“the interest of justice would be subserved if the interim order dated 05.08.2019 is continued till the disposal of the writ petition”, said Supreme Court
Supreme Court – Interim Protection – Recovery of Advertisement Tax – Disposal of Writ – Matter – Allahabad HC – taxscan
Supreme Court – Interim Protection – Recovery of Advertisement Tax – Disposal of Writ – Matter – Allahabad HC – taxscan
A Single Bench of the Supreme Court of India has allowed the interim protection against recovery of Advertisement Tax to continue till disposal of Writ petition at Allahabad High Court.
It was submitted that the writ petition preferred by the appellant sought prayers distinct from the relief sought for by the appellant in Civil Suit No.60/2019 and other civil suits. Therefore the High Court ought to have considered the prayers made by the appellant herein before the High Court on its own merits instead of simply dismissing the writ petition filed by the appellant herein, the appellant counsel submitted.
The Counsel for the appellant further submitted that the non-consideration of the writ petition on merits has resulted in prejudice to the appellant.
On the other hand, the counsel for the respondent supported the impugned order and contended that there is no merit in this appeal.
The Supreme Court Bench of Justice B V Nagarathna and Justice Augustine George Masih observed that, “These prayers ought to have been considered by the High Court since we find that these prayers are distinct to the reliefs sought for by the appellant in the suits filed by them. Moreover two of the suits have been withdrawn by the appellant. In the circumstances, the impugned order is set aside. The matter is remanded to the High Court to consider the writ petition on its own merits.”
The appellant's counsel argued that the Court had previously granted interim protection on 05.08.2019, preventing coercive measures for further recovery of advertisement tax, as Rs. 40,00,000/- had already been paid.
The counsel requested the continuation of this interim order until the disposal of the writ petition. In response, the respondent's counsel expressed concerns about potential delays if the interim protection is allowed to persist.
The Apex Court decided not to maintain the interim order until the writ petition is resolved, setting a date of 11.03.2024 for the parties to appear before the High Court. The Court urged cooperation for an expedited resolution of the matter.
To Read the full text of the Order CLICK HERE
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