Allahabad High Court
M/S LIVGUARD MOBILE ACCESSORIES PVT. LTD.versusSTATE OF UTTAR PRADESH AND 3 OTHERS
- Decided
- Bench
- PIYUSH AGRAWAL
Holding
A revision petition must be dismissed if there is no prosecution.
Summary
The revision petition filed by M/S Livguard Mobile Accessories Pvt. Ltd. challenged a sales/trade tax order passed by the State of Uttar Pradesh and three other parties. The petition was listed before the Allahabad High Court but no counsel appeared to press the revision. The Court observed that without any prosecution the revision cannot proceed. Consequently, the revision was dismissed for want of prosecution and the interim order that had been granted earlier was vacated. The dismissal leaves the original tax order in force.
Issues considered
- Whether a revision petition can be entertained in the absence of any party appearing to prosecute it?
Subjects
- sales tax
- revision
- procedural dismissal
- want of prosecution
- interim order vacated
Judgment
HIGH COURT OF JUDICATURE AT ALLAHABAD
SALES/TRADE TAX REVISION No. - 43 of 2026
M/S Livguard Mobile Accessories Pvt. Ltd.
.....Revisionist(s)
Versus
State Of Uttar Pradesh And 3 Others
.....Opposite
Party(s)
Counsel for Revisionist(s) : Ranjay Kumar
Counsel for Opposite Party(s) : C.S.C.
Court No. - 7
HON'BLE PIYUSH AGRAWAL, J.
List has been revised. No one appears for the revisionist(s) to press this
revision.
The revision is dismissed for want of prosecution.
Interim order, if any, stands vacated.
(Piyush Agrawal,J.)
May 7, 2026
Rahul Dwivedi/-
Digitally signed by :-
RAHUL DWIVEDI
High Court of Judicature at Allahabad
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