M/s. Sai International vs The State of Jharkhand and Others

Defects ignored. Heard learned counsel for the parties.

The only grievance of the writ petitioner is that the petitioner has a good case on merit and he has preferred revision petition before the

Commissioner of Commercial Taxes. Ranchi. The petitioner also prayed for grant of interim relief in the revision petition itself. The revision petition

has been filed about a year ago and the petitioner is seeking the interim relief that till the revision is decided, coercive steps may not be adopted by

the Revenue Department for recovery of the disputed amount. It is submitted that the revisional authority is not in a position to decide the revision

petition, nor has passed any interim order, nor it has injected the prayer for interim relief and therefore, the petitioner approached this Court.

Learned counsel for the Revenue has vehemently submitted that the petitioner should have first moved for grant of interim relief and if the interim

relief would have been declined, then the petitioner could have approached this Court.

We have considered the submissions of the learned counsel for the parties and perused the facts of the case. Without commenting on the merit

of the case we are disposing of this petition with the direction to the revisional authority to decide the revision petition of the writ petitioner

expeditiously, preferably within two months from the date of production of a copy of this order by the writ petitioner and if the revisional authority

is not in a position to decide the provision petition itself within that period, then the revisional authority, after hearing both the parties, may forthwith

consider the application for interim relief prayed by the writ petitioner in the revision petitioner and pass order after hearing both the parties. The

revision petitioner may be taken by the revisional authority on 1st October. 2012 and if the authority is not available on 1st October, 2012, then

the office will give a date according to their workload, keeping in mind that the revisional authority will consider the revision petition or the prayer

for grant of interim relief and pass a brief reasoned order. Till the matter is heard by the Commissioner of Commercial Taxes either on revision or

on the prayer for grant of interim relief, coercive measures shall not be taken against the writ petitioner. The writ petition is disposed of accordingly.