WRIT PETITION 986 of 2016 on 28 November 2008

ORDER

05.07.2023

This is an application under Section 152 of the Code of Civil Procedure, 1908 for correction of Order dated 21.12.2022 passed in WP(C)986 of 2016.

After perusal of the accompanying affidavit appended with the interlocutory application it is seen that in Paragraph 3 of the judgment dated 21.12.2022 passed in WP(C)986 of 2016 the contract number was only written for writ petition bearing No.985 of 2016 and not for 986 of 2016 which read as under: “Contract agreement bearingNo.BDA/ONSG/MM/CH-WOR/76/2009/Cat-4/[REDACTED] dated 20.08.2010.”

Moreover, the prayer portion quoted in paragraph 5 of the aforesaid judgment dated 21.12.2022 is of writ petition no 985 of 2016 and not for WP(C)986 of 2016 which is extracted herein below:

It is therefore humbly prayed that Your Lordships may be pleased to admit this petition issue Rule calling upon the Respondents to show cause as to why a. It be not declared that the transaction involved/envisaged in the contract agreement bearing No. BDA/ONSG/MM/CH-WOR/76/2009/Cat-4/[REDACTED] dated 20-08-2010 entered into by and between the petitioner and the proforma respondent No.4 cannot be construed as a transfer of right to use goods so as to render the transactions eligible to tax under the Tripura Value Added Tax Act 2004; and b. as to why a writ in the nature of Mandamus be not issued directing the Respondent authorities and proforma respondent No.4 to refund the amount of tax deducted at source from the bills of the petitioner under the provisions of the Tripura Value Added Tax, 2004 in respect of contract agreement bearing BDA/ONSG/MM/CH- WOR/76/2009/Cat-4/[REDACTED] dated 20-08-2010 amounting to Rs 11,463,736; and C. as to why a writ in the nature of Certiorari be not issued quashing and setting aside the impugned instruction bearing No. F.16051578083 /Ch- V/2005/11834-36 dated 28th November, 2008 and memorandum No. F.1-7(6)-Tax/2002 dated 25/30th June 2005 tax at source from the bills of the petitioner under the provisions of the Tripura Value Added Tax, 2004 in respect of the contract agreement bearing BDA/ONSG/MM/CHWOR/76/2009/Cat-4/[REDACTED] dated 20-08-2010 entered into by and between the petitioner and the proforma respondent No.4. And upon cause or causes being shown and after hearing the parties be pleased to make the rule absolute and/or pass such other orders as Your Lordships shall deem fit for proper.

Heard Mr. S. Bhattacharjee, learned counsel appearing for the applicant.

The prayer for correction of order dated 21.12.2022 in the paragraph No. 3 and 5 to the extent as indicated above stands allowed and disposed of.

It is needless to mention here that this order shall form part of the order dated 21.12.2022 passed in WP(C) 986 of 2016.

JUDGE

JUDGE

DipakDigitally signed by DIPAK DASDIPAK DAS Date: 2023.07.06 17:38:09 +05'30'