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High CourtsDivision Bench(2023) 11 SHI CK 0060

State Of Himachal Pradesh And Ors vs M/S Sandeep Jewellers, Lower Bazaar, Shimla

High Court Of Himachal Pradesh · Decided on 22 November 2023

HON’BLE JUDGES
Vivek Singh Thakur, J · Sandeep Sharma, J
RESULT
Dismissed
CASE NUMBER
Civil Revision No. 37 Of 2023

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Judgment

5 paragraphs · 174 words

Vivek Singh Thakur, J

1.

This revision petition has been preferred by the State of Himachal Pradesh against the order dated 31.3.2022 passed in Application No. 3 of 2017, preferred by the respondent under Section 47 of the Himachal Pradesh Value Added Tax Act, 2005 (in short “the Act”), for rectification of order dated 17.11.2017, passed in Appeal No. 52 of 2017.

2.

Section 47 of the Act provides rectification of the mistakes, whereas Section 48 provides for filing Revision to the High Court, but by an aggrieved person, from an order passed by the Tribunal under Sections 45 (2) and 46 (3) of the Act. No revision is provided to assail the order passed under Section 47 of the Act.

3.

Faced with aforesaid situation, learned Additional Advocate General seeks permission to withdraw the present revision petition, with liberty to avail appropriate remedy as permissible under law. Permission granted.

4.

In view of above, present petition is dismissed as withdrawn with liberty, as prayed. All pending miscellaneous applications also stand disposed of accordingly.