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2022 (9) TMI 1071 - HC - Insolvency and BankruptcySeeking release of seized vehicle alongwith goods - seizure for non-payment of the tax and penalty irrespective of the vehicles under the Orissa Motor Vehicles Taxation Act - opportunity to rebut the factual aspect that the Petitioner had not raised any claim when the Interim Resolution Professional made an advertisement to raise such claims, were not provided - violation of principles of natural justice - HELD THAT:- Admittedly the Petitioner has not amended the prayer in the writ petitions nor incorporated the facts by way of an amendment. But by fling an additional affidavit, drawing the notice of the Court to the subsequent development in the NCLT i.e. the finalization of the Resolution Plan approved by the NCLT, he has sought for the relief. Since the Petitioner has not incorporated the aforesaid plea in the writ petitions nor he has amended the prayer, allowing such prayer of the Petitioner would amount to take the Opposite Party by surprise that too without giving any opportunity to rebut such factual aspect that the Petitioner had not raised any claim when the Interim Resolution Professional made an advertisement to raise such claims under Section 15 of the Insolvency and Bankruptcy Code, 2016. The same would amount to violation of the principle of natural justice.
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