BAIJNATH SABOO Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this application being C.A.N. No. 2958 of 2010, the petitioners have prayed for restoring the writ petition being C.R. No. 3100 (W) of 1974 to its file and number after considering the delay, if any.

(2.) THE background prior to the filing of the application for restoration requires to be mentioned. The petitioners had filed an application being C.A.N. 2414 of 2009 praying primarily to reconstruct the records on the basis of the pleadings available with the petitioners with regard to the writ petition being C.R. No. 3100 (W) of 1974. It appears from the parties rule was issued and an interim order of injunction was granted in terms of prayer (e) of the writ petition till the disposal of the rule. Rule was made returnable after eight weeks. Directions for affidavits were also issued, it was recorded that the respondents would be at liberty to continue and conclude the reassessment proceedings. However, the demand and the order would not be communicated to the petitioner and/or enforced until disposal of the rule.

(3.) WERE directed to serve copies of the application on the respondents as well as on the learned advocate appearing on part of the records, that as on that date the file could not be traced. Thereafter, the Registry after much difficulty traced necessary instruction. Thereafter, the petitioners moved the application being C.A.N. No. 2958 of 2010 for condoning the delay and for restoring the Civil Rule No. 3100 (W) of 1974.