The Patna High Court disposed of two writ petitions filed by the Food Corporation of India challenging tax demands. The Court noted the petitioner had already deposited the tax and had a statutory alternative remedy, thus granting liberty to file an appeal.
Liberty to file an appeal before the statutory Appellate Authority.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Patna High Court CWJC No.6338 of 2015 (4) dt.22-07-2015
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6338 of 2015
======================================================
Food Corporation Of India a Government of India undertaking having its Regional Office at Arunachal Bhawan, Exhibition Road, Patna through its Assistant General Manager (Taxation)
.... .... Petitioner/s
Versus
.... .... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No.6349 of 2015
======================================================
Food Corporation Of India a Government of India undertaking having its Regional Office at Arunachal Bhawan, Exhibition Road, Patna through its Assistant General Manager (Taxation)
.... .... Petitioner/s
Versus
.... .... Respondent/s
====================================================== Appearance : (In CWJC No.6338 of 2015)
For the Petitioner/s : Mr. Gautam Kumar Kejriwal For the Respondent/s : Mr. Vikash Kumar, A.C. to PAAG (In CWJC No.6349 of 2015)
For the Petitioner/s : Mr. Gautam Kumar Kejriwal For the Respondent/s : Mr. Vikash Kumar, A.C. to PAAG
====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE AMARESH KUMAR LAL ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
Patna High Court CWJC No.6338 of 2015 (4) dt.22-07-2015
4 22-07-2015
Heard learned counsel for the petitioners in both the
cases and learned counsel for the State.
Admittedly, the petitioner has already deposited the demanded tax, which is involved in C.W.J.C. No.6338 of 2015.
The petitioner has statutory alternative remedy of appeal available to it.
In the aforesaid circumstances, both the writ applications are disposed of with a liberty to the petitioner to file an appeal before the statutory Appellate Authority, who shall consider and dispose of the same in accordance with law.
It is made clear that we have not looked into the merits of the matter. In case the petitioner files an appeal within a period of four weeks from today along with an application for condonation of delay in filling the same, then the Appellate Authority shall consider the same keeping in view the fact that the petitioner has been pursuing its remedy before this Court.
(Ramesh Kumar Datta, J)
V.P.Sinha/-
(Amaresh Kumar Lal, J)
U
1 issue framed by the court
Whether to allow the writ applications admitting the petitioner has deposited the demanded tax.
Food Corporation Of India
The State of Bihar
Ramesh Kumar Datta
Amaresh Kumar Lal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
