Disposed

Braj Kishore Ray v. The State Of Bihar and Ors.

Patna HC5 Aug 2015CWJC/846/2015

Case brief

AI extract

What is this about?

In a writ petition filed by a taxpayer seeking a refund of excess taxes, Patna High Court directed the tax authorities to complete reassessment proceedings under Section 33 of the Bihar VAT Act within one month. The court also ordered that any refundable amount be paid within two months of the final assessment order.

What did the court decide?

Direct respondents to complete reassessment under Section 33 of Bihar VAT Act within one month and pay refund within two months of final order.

Braj Kishore Ray Vs The State Of Bihar and Ors. — Writ and Judicial Review | Patna HC (2015)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.846 of 2015

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====================================================== Braj Kishore Ray S/o Sri Ram Deo Ray Flat No.- 404, Mundeshwari Enclave, Akashvani Road, Khajpura, Patna .... .... Petitioner/s Versus 1. The State of Bihar through the Commissioner of taxes, Bihar, new secretariats, Patna. 2. The Commissioner of Finance, Govt. of Bihar, Patna. 3. The Joint Commissioner of Commercial Taxes (Administration), Patna west Division, Patna. 4. The Deputy Commissioner of Commercial Taxes, Patna Central Circle, Patna. 5. The Treasury Officer, Patna.

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.... .... Respondent/s

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====================================================== Appearance : For the Petitioner/s : Mr. Suresh Pd Singh No.1 Ms. Kumari Rashmi For the State : 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) 5 05-08-2015 Heard learned counsel for the petitioner and learned counsel for the State.

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The writ application has been filed for a direction to the respondents to refund the excess amount of tax paid by the petitioner to the authorities for which Form-C-II certificate was issued to the petitioner by the Commercial Taxes Department.

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In the counter affidavit filed on behalf of the respondents, it is stated that pursuant to an audit objection dated 1.1.2015, the assessment of the petitioner has been reopened

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Patna High Court CWJC No.846 of 2015 (5) dt.05-08-2015

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2/2

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under Section 33 of the Bihar VAT Act and the petitioner has been directed to produce his documents in support of his claim for deduction.

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Learned counsel for the petitioner submits that the petitioner has already filed necessary vouchers, etc., before the assessing authorities in Section 33 proceedings.

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In the aforesaid circumstances, the writ application is disposed of with a direction to the respondents to complete the reassessment proceeding under Section 33 of the Act within a period of one month from today.

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It is made clear that the petitioner shall co-operate with the respondents in the completion of the reassessment and thereafter, if any amount is found refundable to the petitioner, the same shall be paid to him within a further period of two months from the date of passing of the final order in Section 33 proceedings.

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(Ramesh Kumar Datta, J)

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S.Pandey/-

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(Sudhir Singh, J)

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Braj Kishore Ray v. The State Of Bihar and Ors.

Case brief

What is this about?

What did the court decide?

Braj Kishore Ray v. The State Of Bihar and Ors.

Case brief

What is this about?

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What the court decided

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