(1.) Heard Shri Serto T. Kom, learned counsel appearing for the petitioner; Shri A. Bimol, learned Senior Advocate appearing for the respondents No. 2 and 3 assisted by Shri Sashi, learned advocate and Shri Vashum, the learned Government Advocate for the respondent No.1.
(2.) Facts and circumstances as narrated in the writ petition, are that the petitioner is the proprietor of a firm called "M/s Manipur Medical Equipment Traders, Imphal" having its head office at Kangabam Leikai, Imphal and is registered under the Manipur Value Added Tax Rule, 2005 and the Central Sales Tax (Registration and Turnover) Rules, 1957.
(3.) On 17.04.2015 when the writ petition was listed before this Court for motion, the notice was issued to the respondents but despite several opportunities being granted to the respondents thereafter, no counter was filed and on 29.02.2016, 3(three) weeks' time as last opportunity was granted to the respondents, in the interest of justice, for filing counter subject to payment of Rs. 2000/- (Rupees two thousand) as costs to be paid to the petitioner. While the writ petition was pending, the respondents issued an order cancelling the said sanction orders. Accordingly, the petitioner moved an application being MC(W.P (C)) No.88 of 2016 and after the same being allowed, the petitioner was directed to file a recast petition which was duly filed as directed by this Court. On 13.7.2016 when the last opportunity was granted for filing counter in the recast petition, it was filed on behalf of respondents No. 2 and 3.