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2024 (3) TMI 1031 - HC - VAT and Sales TaxReview petition - Issuance of sales certificate with regard to the sales tax dues - Registration of a Sale Certificate issued in favor of one party for a property purchased in an auction held by another party under the SARFAESI Act. - HELD THAT:- Reliance placed on the decision of the Supreme Court in Tamil Nadu Electricity Board and Another v/s. N Raju Reddiar and Another [1996 (12) TMI 348 - SUPREME COURT] wherein the Supreme Court has deprecated the practice of litigants engaging a fresh set of Advocates to file and also argue matters in Review proceedings, without obtaining the consent of the Advocate who had appeared at the original stage. In the above case, the Supreme Court dismissed the Review Petition with exemplary costs - the present case is not different and would completely fall in the nature of the proceedings which have been deprecated by the Supreme Court in the above judgement. The Review Petition is accordingly dismissed with costs of Rs. 50,000/- to be deposited by the Petitioner, within a period of four weeks from today, with the Maharashtra Legal Services Authority. In the event, if such costs are not deposited, the Maharashtra Legal Services Authority shall take further steps to recover the said costs as arrears of land revenue.
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