SIEMENS LTD. Vs. STATE

JUDGEMENT

(1.) The petitioner-Company's Writ Petitions, OWP Nos. 908/2006 and 44/2007, questioning the statutory notices and orders imposing security in terms of Section 15-A (9) of the Jammu and Kashmir General Sales Tax, 1962 issued by the Assessing Authority Commercial Taxes Check Post, Lakhanpur, were dismissed on 11.8.2011. Resultantly, the interim orders issued in these Petitions too stood lifted.

(2.) The petitioner-Company has moved these Miscellaneous Petitions seeking stay of operation of the judgments in the Writ Petitions and directions to the State-respondents not to encash the Bank Guarantees until the period of Appeal was over.

(3.) Petitioner's learned counsel submitted that the judgments passed by the Court, being appealable, the Court may consider staying operation of the judgments allowing time to the petitioner-Company to file Appeals against the judgments before the Letters Patent Bench. Reliance is placed on the provisions of Order XLI Rule 5 (2) of the Code of Civil Procedure, Svt. 1977 to seek interim directions. To support his submission that the provisions of the Code of Civil Procedure were applicable to proceedings under Extraordinary Jurisdiction of the Court, learned counsel relies on Sultan Mohd and ors v. State of Jammu and Kashmir and ors, OWP No. 210/2000 decided on 6.4.2000.