1. Bar Council of India (BCI) is in appeal against the order dated 21.09.2012 passed by a Division Bench of the Orissa High Court in W.P.(C). No. 32506 of 2011.

1. The only argument advanced by the learned senior counsel for the petitioner is that the respondents do not fall in the Doubtful-III (D-III) Category as five years have not been completed from the date of declaration of NPA.

1. Delay condoned.

1. Heard Shri Rajul Shrivastav, learned counsel for the defendant-appellant.

1. This appeal, by special leave, takes exception to an order dated 1st June, 2022 of the Allahabad High Court.

1. By an order dated 18 April, 2023, the National Company Law Tribunal, Hyderabad appointed the Respondent No. 2 as the Liquidator of the subject company.

1. The District Judiciary1 is the backbone of the judicial system.

1. These appeals arise out of an Election Petition filed by the first respondent under Section 81 of the Representation of the People Act, 1951 (for short, ‘the RP Act of 1951’).

1. Leave granted.

1. In all these appeals, orders of the Customs, Excise and Service Tax Appellate Tribunal1 (hereafter “CESTAT”) are impugned by the service tax authorities (hereafter “the revenue”), who argue that user development fee levied and...