Partly allowed

Bhola Ram v. The State Of Bihar and Ors.

Patna HC14 Feb 2013CWJC/1729/2013

Case brief

AI extract

What is this about?

In two writ cases, the Patna High Court disposed of applications seeking release of seized goods and a truck. The court directed disposal on terms similar to earlier writ petitions, allowing the petitioners to deposit penalty amounts and comply with conditions to facilitate release.

What did the court decide?

Writ petitions disposed with directions to send copy to Assistant Commissioner and Judicial Magistrate; applications disposed on terms of earlier similar writ cases.

Bhola Ram Vs The State Of Bihar and Ors. — GST and Indirect Tax | Patna HC (2013)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1095 of 2013

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====================================================== 1. North Eastern Carrying Corporation Ltd. Having Its Registered Office At Necc Hose, 9062/47, Rambagh Road, Delhi- 6, Through The Regional Manager, Jabar Singh Sisodia Son Of Late Jaswant Singh

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.... .... Petitioner/s Versus 1. The State Of Bihar Through The Commissioner, Commercial Taxes Having Its Office At Vikash Bhawan, Bailey Road, Patna 2. The Commissioner, Commercial Taxes Having Its Office At Vikash Bhawan, Bailey Road, Patna 3. Deputy Commissioner (Incharge), Commercial Taxes, Karamnasa Checkpost, Bhabhua 4. Assistant Commissioner, Commercial Taxes, Karamnasa Checkpost, Bhabhua .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.1729 of 2013 ====================================================== 1. Bhola Ram S/O Sultan Singh R/O House No. 1-1758 Johangirpuri, P.S.Jahangirpuri, Distt.- New Delhi .... .... Petitioner/s Versus 1. The State Of Bihar Through Commercial Taxes Commissioner, Bihar, Patna 2. The Deputy Commissioner, Commercial Taxes Cum Asstt. Commissioner Commercial Taxes Officer Inspection Chauki, Karmnasa, Bhabhua .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Y.V. Giri, Sr. Adv. Mr. Shambhu Pd., Adv. For the Respondent/s : Mr. Vikash Kumar, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHA

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and HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA)

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2 14-02-2013 We have heard counsel for the petitioners and for the State.

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Patna High Court CWJC No.1095 of 2013 (2) dt.14-02-2013

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C.W.J.C. No. 1095 of 2013 has been filed by the transporter whose goods have been seized and penalty imposed. C.W.J.C. No. 1729 of 2013 has been filed by the claimant owner of the vehicle bearing Truck No. HR 55J-2145 on which the goods were being transported.

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The respondents in exercise of powers under notification No. 6888 dated 30.10.2012 for wrong TIN Number of consigner exercising power under Section 62(1) read with Section 60(2) of the Bihar Value Added Tax and Rules framed thereunder seized the goods of the former at the Karamnasha Check Post, Kaimur at Bhabhua imposing a liability along with penalty for Rs. 1,68,338/- and also seized the Truck in question and a First Information Report also instituted.

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Learned counsel for the petitioners on behalf of the transporter and owner of the goods relies upon an order dated 24.1.2013 in C.W.J.C. Nos. 215 of 2013, and submits that he is also willing to deposit 50% of the penalty amount i.e. Rs. 80,000/- and shall furnish Bank guarantee for the remaining to facilitate release of the goods.

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The submission on behalf of the Truck owner in C.W.J.C. No. 1729 of 2013 is that he is also willing to comply with the conditions imposed in C.W.J.C. No. 1509 of 2013 with regard to the release of his vehicle.

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In absence of documentary evidence on record with regard to registered ownership of the vehicle, that issue is

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Patna High Court CWJC No.1095 of 2013 (2) dt.14-02-2013

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left open for satisfaction of the competent authority/Court.

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The writ petitions are disposed in similar terms as C.W.J.C. No. 215 of 2013/C.W.J.C. No. 1509 of 2013.

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Copy of the order be sent to the Assistant Commissioner of Commercial Taxes, Karamnasha, Kaimur at Bhabhua and the Chief Judicial Magistrate, Bhabhua by FAX at the cost of the petitioners.

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The applications stand disposed with the

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aforesaid directions.

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(Navin Sinha, J)

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(Shivaji Pandey, J)

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P. Kumar/-

Bhola Ram v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

Bhola Ram v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

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