RAM KARAN TRIPATHI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS writ petition has been filed against the order dated 27.8.2008 passed by the Commercial Taxes Tribunal by which the revision filed by the petitioner against the order of the Joint Commissioner, Commercial Taxes (Appeal), Jamshedpur Division, was disposed of and the penalty order has been set aside. The Tribunal was pleased to set aside the penalty order and directed the Taxing Authority to grant sufficient opportunity to the petitioner to submit explanation and then take appropriate decision with regard to imposition of penalty.

(2.) THOUGH the petitioner has practically succeeded before the Tribunal, he has challenged the order passed by the Tribunal merely for the reason that the question was left open to be decided by the Taxing Authority after reconsideration of the imposition of penalty. The petitioner obviously will have ample opportunity to raise all contentions before the Taxing Authority and hence, we fail to understand as to why he has challenged the order passed by the Tribunal. For the present, the petitioner has already been granted the relief since the penalty order has been set aside by the Tribunal and thereafter he will have sufficient opportunity to raise all questions, when the same are reconsidered. The writ petition thus has no merit and hence it is dismissed.