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Allahabad High Court

M/S JAI RAM MARBLE AND GRANITEversusTHE COMMISSIONER COMMERCIAL TAX

Decided

Holding

The revision is dismissed for want of prosecution.

Summary

M/s Jai Ram Marble and Granite filed a Sales/Trade Tax Revision (No. 29 of 2019) before the Allahabad High Court challenging a demand by the Commissioner of Commercial Tax. The revisionist was represented by counsel Vishwjit, while the opposite party was represented by C.S.C. During the hearing, the revisionist's counsel stated that he had no instructions to continue the matter. The court noted the lack of prosecution on the part of the revisionist. Consequently, Justice Piyush Agrawal dismissed the revision for want of prosecution on 7 May 2026.

Issues considered

  • What is the appropriate course of action when a party fails to prosecute a revision proceeding?

Subjects

  • Sales Tax
  • Revision
  • Want of Prosecution
  • Dismissal
  • Commercial Tax

Judgment

                                          HIGH COURT OF JUDICATURE AT ALLAHABAD
                                                 SALES/TRADE TAX REVISION No. - 29 of 2019

                                  M/S Jai Ram Marble And Granite
                                                                                          .....Revisionist(s)
                                                                   Versus

                                  The Commissioner Commercial Tax
                                                                                               .....Opposite
                                                                                                     Party(s)

                                  Counsel for Revisionist(s)                          :     Vishwjit
                                  Counsel for Opposite Party(s)                       :     C.S.C.

                                 Court No. - 7
                                                    HON'BLE PIYUSH AGRAWAL, J.

                                 Learned counsel for the revisionist submits that he has no instructions in
                                 the matter.

                                 The revision is accordingly dismissed for want of prosecution.




                                                                                      (Piyush Agrawal,J.)
                                 May 7, 2026
                                 samz




Digitally signed by :-
SYED AKHTARMOHAMMAD MEQDAD
High Court of Judicature at Allahabad


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