State of Gujarat Vs. Essar Oil Limited
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Head Note
The Code of Civil Procedure, 1908 - Section 144
Restitution - Order for - Can be passed only if party has unjustly enriched - Respondent-unit alleged to have been denied benefit of tax incentives due to delayed grant of licence by Govt. Under Wild Life Protection Act - Delay alleged to have been caused by order of High Court - Respondent even after order of High Court was stayed, did not act diligently to get necessary permission - Moreover, State has not received any unjust benefit or any unjust enrichment in view of order given by High Court - Therefore the principle of restitution cannot be applied against the State - Order of High Court extending time of limit for commencement of commercial production so as to enable respondent to get tax incentives on principle of restitution - Set aside, being improper.
Topic(s)-Restitution
Important Decision(s)- State has not received any unjust benefit or any unjust enrichment in view of order given by High Court - Principle of restitution cannot be applied against the State.