(1.) LPA No. 664/2006 & CM No. 5880/2006 This appeal has been filed aggrieved by the order passed by the learned Single Judge. The writ similar writ petition WP (C) No. 15127/ 2004 involving the question of delay and laches was pointed out to the learned Single Judge, the learned Single Judge has observed that it might have escaped the notice of the learned Judge who had passed the order on 22/3/2005.
(2.) However, our attention has been drawn to the order passed condoning the delay and laches of five years by the learned Single Judge in WP (C) NO. 5101/2005.
(3.) Supreme Court in Bir Bajrang Kumar Vs. State of Bihar & Ors. AIR 1987 SC 1345 has held that when a case involving an identical point has been admitted by the High Court but another identical case was dismissed by the same High Court, this creates a very anomalous position and it should be avoided. In view of the fact that the judicial discipline has to be maintained, we set aside the impugned order and remand the case back to the assessing authority to re-assess the same in accordance with law. Impugned assessment order is quashed.