M/S.SURESH CHANDRA KHANDELWAL & CO. vs STATE OF M.P. .

The Supreme Court set aside the order of the Madhya Pradesh High Court which dismissed the review petition filed by the appellant regarding the Madhya Pradesh Entertainment Duties (Advertisement Tax) Act, 1936. The Court held that the appellant was left without a remedy as the Division Bench had indicated that the grievance could be addressed in a review petition, but the Single Judge ruled it was not maintainable. The Court directed the Division Bench to hear the Letters Patent Appeal on its merits, thereby allowing the appeals without costs.