PATNA, India, Oct. 31 -- Patna High Court issued the following judgment on Oct. 9:
Heard learned Counsel for the appellant and learned Counsel for the State-respondents.
2. The present interlocutory application has been filed for extension of the period of limitation as there is delay of 16 days in preferring the present memo of appeal.
3. Learned Counsel for the appellant submits that the time was consumed in seeking legal opinion and only due to this reason the memo of appeal could not be preferred within time.
4. Learned Counsel for the State-respondents has no objection in condoning the delay.
5. As such, the delay of 16 days in filing the appeal is hereby condoned and I.A. No.1 of 2024 is hereby allowed.
Ref: I.A. No.2 of 2024 6. The present interlocutory application has been filed for stay of the impugned order dated 05.12.2023 communicated vide Memo No.510 dated 14.12.2023 passed by the Commercial Taxes Tribunal, Bihar, Patna, in Appeal Case No.PT-178 of 2019 during the pendency of the present appeal.
7. Learned Counsel for the appellant and learned Counsel for the State-respondents jointly submit that in spite of hearing on stay petition, the present miscellaneous appeal may be disposed off today itself as the issue involved in the present Miscellaneous Appeal and Miscellaneous Appeal No.231 of 2024 is identical and both appeals have arisen from common order passed by the Commercial Tax Tribunal, Bihar, Patna, vide order dated 5th of December, 2023.
The rest of the document can be viewed at https://patnahighcourt.gov.in/viewjudgment/MiMyMjcjMjAyNCMxI04=-5dJLKXrYTK8=
Disclaimer: Curated by HT Syndication.
