Case Law Details
Sujata K.C. Vs Kalyani Motors (Pvt.) Ltd. (Supreme Court)
In present case, an order of reassessment passed by the petitioner in her capacity as Deputy Commissioner of Commercial Taxes was challenged by the assessee. The Single Judge of the High Court set aside the order of reassessment, holding that the order was not consistent with the provisions of a notification. The order of the Single Judge, on merits, is not the subject matter of the present proceedings. However, the Single Judge, while setting aside the reassessment imposed costs of Rs 50,000 and directed that the costs be recovered from the petitioner from her personal resources. The petitioner challenged the order of the Single Judge.
Supreme Court states that they have find from the record that the learned Single Judge had no reasonable justification to hold that the petitioner had passed a whimsical order and that it suffered from malice in fact and in law. These observations were unnecessary for the adjudication of the merits of the dispute raised by the assessee. The conduct of the petitioner was not in question. Even assuming that an order passed by the assessing officer was erroneous, there was no reason for the High Court to make the observations, which they have quoted earlier, and direct the imposition of costs personally against the petitioner. SC therefore direct that the observations of the Single Judge against the petitioner shall stand expunged. Similarly, the direction for recovery of costs from the personal resources of the petitioner shall stand set aside.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1. Delay condoned.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
