Case Law Details
In this case Bombay High Court reprimanded the Department and gave ‘last opportunity’ and warned of ‘heavy costs’ for wasting judicial time by filing appeal on ‘covered matters’.
High Court held dismissing the appeal:
We are afraid that if the Revenue persists with such stand and as has been turned down repeatedly, that would defeat the very object and purpose of the schemes and packages devised by the States. That would also result in frustrating the entrepreneurs and defeating the purpose of setting up new industries and particularly in backward areas. The Revenue, therefore, should bear in mind that in every such case and whenever the funds or receipts are from the schemes and packages devised by the State, it should note the object and purpose of the same. If that is of the nature specified in the judgments of this Court and equally that of the Hon’ble Supreme Court, then, the Revenue must act accordingly. We hope that this much is enough so as to dissuade the Revenue from bringing such matters repeatedly to this Court. Ordinarily and for wasting judicial time and which is precious, we would have imposed heavy costs on the Revenue while dismissing this Appeal, but we refrain from doing so by giving last opportunity to the Revenue.
Right court rightly came on allegedly corrupt revenue officers that means even panel advocates be admonished may be soon as many panel advocates reel under pressure of the revenue greats for obvious reasons!