Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.40 OF 2010
(Arising out of S.L.P. (C) No.29062 of 2009)
Union of India & Anr. ...Appellant(s)
Versus
Nirmala Mitra (Dead) Thr. L.R. ...Respondent(s)
O R D E R
Leave granted.
By consent, the matter is taken up for final
hearing.
On going through the impugned order, we find that
the High Court had dismissed the Tax Appeal filed by the
Department only on the ground of abatement. We are of the
view that the High Court ought to have set aside the
abatement and decided the appeal on merits. In the
circumstances, we set aside the impugned order and allow
the application for setting aside the abatement. We
request the High Court to dispose of Tax Appeal No.12 of
2002 on merits, preferably within three months,
particularly when the cause of action has arisen before
1950.
The civil appeal is, accordingly, allowed.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
January 06, 2010.