AI Structured Summary
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Judgment
It is twenty-one years since this revision petition was filed and in these twenty-one years, the petition was not even listed once. The last noting is that certain defects were not removed. Of the several defects pointed out, in these 21 years the Petitioner Assessee has managed to cure only one of them viz., serving a copy of the petition on the Standing Counsel for the Opposite Party State.
Be that as it may, at no point in time, the Petitioner has moved the Court for an early listing of this petition nor has the Standing Counsel for the State has done so. There is no stay of the impugned demand if any on the Petitioner.
Learned Additional Standing Counsel for the State informs the Court that to the best of his knowledge, the Petitioner/Company has possibly got amalgamated with some other company. This Court has not even been informed of that change. No application for amending the petition as a result thereof has been filed.
In the above circumstances, the Court sees no reason why it should continue to entertain this present petition. It is disposed of as such.
The questions of law urged, if not already answered by a Court, are left open for consideration in some other appropriate case.
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