Disposed

M/s Dhruv Prasad Ritesh Kumar v. The State Of Bihar and Ors.

Patna HC1 Jul 2014CWJC/648/2014

Case brief

AI extract

What is this about?

The Patna High Court dismissed two writ petitions filed by a proprietorship firm challenging an appellate authority's order of remanding a disputed tax matter to the assessing authority. The Court held that the appellate authority failed its statutory duty by remanding the matter again without deciding it on merits.

What did the court decide?

The petitions are disposed of; the appellate authority is directed to decide the matter on merits.

M/s Dhruv Prasad Ritesh Kumar Vs The State Of Bihar… — Writ and Judicial Review | Patna HC (2014)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.461 of 2014

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======================================================

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M/S Dhruv Prasad Ritesh Kumar, a Proprietorship Firm, having its place of business at Chanpatia, District West Champaran, through its Proprietor Dhruv Prasad, son of Kedar Prasad, resident of Chanpatia, P.S. Chanpatia, District Bettiah (West Champaran).

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.... .... Petitioner/s

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Versus

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The State of Bihar through the Principal Secretary-cum-Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna.

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The Joint Commissioner of Commercial Taxes (Adm), Tirhut Division, Muzaffarpur.

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The Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur.

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The Assistant Commissioner of Commercial Taxes, Bettiah Circle, Bettiah.

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.... .... Respondent/s

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======================================================

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With

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Civil Writ Jurisdiction Case No.648 of 2014

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======================================================

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.... .... Petitioner/s

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Versus

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The State of Bihar through the Principal Secretary-cum-Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna.

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The Joint Commissioner of Commercial Taxes (Adm), Tirhut Division, Muzaffarpur.

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The Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur.

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Patna High Court CWJC No.461 of 2014 (11) dt.01-07-2014

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2/3

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The Assistant Commissioner of Commercial Taxes, Bettiah Circle, Bettiah.

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.... .... Respondent/s ====================================================== Appearance : (In both the Petitions) For the Petitioner/s : Mr. S. D. Sanjay, Senior Advocate Mr. Akash Chaturvedi, Advocate Mr. Abhishek Kumar, Advocate For the Respondent/s : Mr. Vikash Kumar, A.C. to P.A.A.G. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE)

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01-07-2014 These two Petitions under Article 226 of the Constitution have been filed by a dealer aggrieved by the order of the assessing authority. It transpires that the assessing authority decided the matter against the dealer. On two occasions, the appellate authority set aside the order of the assessing authority; however, refrained from making any order and instead remanded the matter to the assessing authority. It is the third time that the assessing authority has maintained its order.

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It is not in dispute that the order under challenge is appealable before the appellate authority. It is the duty of the appellate authority to decide the matter on the basis of the materials on record. We are more than convinced that the appellate authority has failed to perform its duty. Instead of deciding the matter, the appellate authority has gone on

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Patna High Court CWJC No.461 of 2014 (11) dt.01-07-2014

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3/3

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remanding the matter to the assessing authority.

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In view of the alternative statutory remedy available to the petitioner, these Petitions are disposed of. The appellate authority will decide the matter on merits.

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(R.M. Doshit, CJ)

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(Ashwani Kumar Singh, J)

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Sunil/-

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M/s Dhruv Prasad Ritesh Kumar v. The State Of Bihar and Ors.

Case brief

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M/s Dhruv Prasad Ritesh Kumar v. The State Of Bihar and Ors.

Case brief

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What did the court decide?

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