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2011 (4) TMI 1231 - GUJARAT HIGH COURTNotice dated July 1, 1981 issued by the Deputy Secretary, Information and Broadcasting Department (annexure F to the petition) as well as the order dated February 6, 1993 (annexure H to the petition) passed by him in exercise of powers under section 13 of the Gujarat Entertainments Tax Act, 1977 challenged Held that:- It is apparent that from September 24, 1990, when the Regular Civil Suit No. 76 of 1989 came to be dismissed, there was no order of status quo or any other order operating against the respondent No.1 restraining it from exercising powers under section 13 of the Act. Computing the period of limitation of two years from September 24, 1990 till the date of passing of the impugned order, that is, February 6, 1993, evidently the same has been passed much after the expiry of period of two years from the date of the order of the prescribed officer, as prescribed under sub-section (2) of section 13 of the Act. The impugned order dated February 6, 1993 passed by respondent No. 1 is, therefore, clearly barred by limitation and as such cannot be sustained. In the circumstances, without going into the merits of the impugned order, the same is required to be set aside on the ground of being barred by limitation alone. Appeal allowed.
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