Supreme Court has directed Bombay High Court to hear case of ‘Tax Bar Association v State of Maharashtra’ which challenges the short tenure of 2 years for Members of Sales Tax Tribunal should be heard finally on 22.2.2021. This is in view of desperate situation of vacancies in the Tribunal.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
The Tax Bar Association, Pune has filed a writ petition in the High Court of Judicature at Bombay challenging Rule 6 (1) (B) of the Maharashtra Value Added Tax Rules 2005 insofar as it fixed the tenure of two years for members of the Maharashtra Sales Tax Tribunal. The contention of the petitioner in the said writ petition is that the above provision has to be struck down as it is contrary to the judgment of this Court in Union of India & Anr. Vs. Madras Bar Association in Writ Petition (C) 804 of 2020 dated 27.11.2020. The High Court issued notice but refused to grant the interim relief aggrieved by which the petitioner is before this court. As the Writ petition is coming up for hearing on 22.02.2021, we are not inclined to entertain the SLP.
However, the learned counsel for the petitioner submits that one Judicial Member has retired today. In view of the said submission, we request the High Court to hear the matter on the date it is listed i.e. 22.02.2021.
The Special Leave Petition is, accordingly, disposed of.
Pending application(s), if any, shall stand disposed of.