Facts of the Case

The petitioner, Champa Devi Agrawal, instituted Writ Petition (C) No. 4550 of 2019 before the High Court of Chhattisgarh at Bilaspur against the State of Chhattisgarh through the Secretary, Commercial Tax Department (Registration & Stamp) and other authorities, including the Inspector General of Registration & Superintendent of Stamps, Collector, District Registrar, and Sub Registrar.

When the matter was taken up before Hon’ble Shri Justice P. Sam Koshy on 07 November 2022, learned counsel appearing for the petitioner prayed for permission to withdraw the writ petition while seeking liberty to approach the Court again in case a need arose at a later stage.

The one-page order does not narrate the underlying factual controversy that originally led to the filing of the writ petition. Therefore, no additional factual dispute can properly be attributed to the case beyond what is expressly recorded in the judicial order.

Issues Involved

The limited issue reflected in the order was:

Whether the petitioner could be permitted to withdraw the writ petition while retaining liberty to approach the Court at a later stage if the need arose.

The Court did not frame or decide any substantive legal issue concerning registration, stamp duty, valuation, fiscal liability, or the legality of any specific action of the respondent authorities.

Petitioner’s Arguments

The petitioner’s counsel, Mr. Santosh Kumar Pandey, Advocate, prayed for:

Withdrawal of the writ petition; and

Liberty to approach the Court in case the need arose at a later stage.

No further substantive arguments on the merits of the underlying dispute are recorded in the order.

Respondents’ Arguments

The order does not record any separate submission, objection, concession, or argument on behalf of the respondents. Accordingly, no respondent-side contention should be added or inferred beyond the text of the order.

Court Order / Findings

The High Court accepted the petitioner’s request for withdrawal. The Court ordered that, with the aforesaid liberty, the writ petition stood dismissed as withdrawn.

Accordingly, the operative result was:

The writ petition was not adjudicated on merits.

The writ petition stood dismissed as withdrawn.

The petitioner was granted liberty to approach the Court in case a need arose at a later stage.

The order was passed by Hon’ble Shri Justice P. Sam Koshy on 07 November 2022.

Important Clarification

This order is essentially a procedural disposal order and not a substantive determination of the underlying controversy. The High Court did not pronounce upon the merits of any dispute concerning the Registration & Stamp authorities.

The liberty granted by the Court is specifically recorded in the context of approaching the Court again “in case of need arises at a later stage.” Therefore, the order should not be presented as a ruling deciding any substantive tax, stamp duty, registration, valuation, or property-law issue.

Link to download the order -
https://www.mytaxexpert.co.in/uploads/1783321727_1155compressed.pdf

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