Petition challenging refund adjustments for entry tax dismissed allowing liberty to challenge before statutory forum.
Petitioner to challenge assessment or demand before statutory forum.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.21484 of 2014
====================================================== M/s K.k.builder Pvt. Ltd. Vil- Khutauna, Madhubani through its Authorized Signatory Sri Akhilesh Kumar Singh Son of Late Raj Ranjan Prasad Singh, Mahendra Niwas, Balghat, Muzaffarpur.
.... .... Petitioner/s
Versus
.... .... Respondent/s
====================================================== Appearance :
For the Petitioner/s : Mr. Suresh Pd Singh No.1 For the Respondent/s : Mr. Vikash Kumar, AC to PAAG
====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
10 03-08-2015 Heard learned counsel for the petitioner and learned counsel for the State.
It is admitted by learned counsel for the
petitioner that the amount refundable has been paid to the petitioner but after deducting the entry tax.
Learned counsel for the State submits that the deduction of entry tax has been made on the basis of assessment and the department was entitled to adjust the same before
Patna High Court CWJC No.21484 of 2014 (10) dt.03-08-2015
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making the refund under the Bihar VAT Act.
In the aforesaid circumstances, the writ
application is disposed of.
The petitioner shall have the liberty to challenge the action of the authorities in accordance with law before the statutory forum so far as any assessment or demand is concerned under the Entry Tax Act.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
M/s K.k.builder Pvt. Ltd.
The State of Bihar
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
