The Tax Publishers2019 TaxPub(DT) 8446 (Chhattisgarh-HC) : (2020) 426 ITR 0193 : (2020) 316 CTR 0680 : (2020) 269 TAXMAN 0388

CHHATTISGARH HIGH COURT (APPEAL TO DIVISION BENCH) ACT, 2006

Section 2(1), Proviso

Provsio to sub-section (1) of section 2 of Chhattisgarh High Court (Appeal to Division Bench) Act, 2006, clearly shows that no appeal is maintainable against interim order passed by Single Judge. Admittedly, impugned Order dated 05-9-2019 was an interim order passed by Single Judge and by virtue of statutory bar, no appeal could be entertained against such order. In said circumstance, writ appeal was dismissed as not maintainable, without prejudice to rights and liberties of assessee to substantiate merit involved with reference to main prayers sought for in writ petition, with earnest desire that Single Judge would finalize writ petition, as expeditiously as possible.

Writ appeal - Maintainability - Against interim order passed by Single Judge -

Assessee by way of writ appeal filed before High Court challenged validity of the interim Order dated 05-9-2019 passed by Single Judge rejecting grant of interim stay of recovery of tax.Held: Provsio to sub-section (1) of section 2 of Chhattisgarh High Court (Appeal to Division Bench) Act, 2006, clearly shows that no appeal is maintainable against interim order passed by Single Judge. Admittedly, impugned Order dated 05-9-2019 was an interim order passed by Single Judge and by virtue of statutory bar, no appeal could be entertained against such order. In said circumstance, writ appeal was dismissed as not maintainable, without prejudice to rights and liberties of assessee to substantiate merit involved with reference to main prayers sought for in writ petition, with earnest desire that Single Judge would finalize writ petition, as expeditiously as possible.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2001-02 to 2007-08

IN THE CHHATTISGARH HIGH COURT

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