The High Court dismissed a writ petition seeking quashing of a tax demand order. The court held that the petitioner has a statutory remedy of appeal and lacked jurisdictional grounds to grant relief. The petitioner was directed to file an appeal within two weeks.
Writ application dismissed with liberty to file statutory appeal within two weeks.
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.
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.1051 of 2016
====================================================== M/s Tirupati Bricks, Churli, Thakurganj, Kishanganj through its Proprietor Amit Agrawal son of Ashok Agrawal, resident of Village- Galgalia, P.S.Galgalia, District- Kishanganj.
.... .... Petitioner/s
Versus
.... .... Respondent/s
====================================================== Appearance :
For the Petitioner/s : Mr. Bimal Kumar For the Respondent/s : Mr. Purnendu Singh GP-27
====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 3 18-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the order dated 6.6.2015 passed by the Commercial Taxes Officer, Kishanganj Circle under Section 8 of the Bihar Tax On Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993 read with Section 25(2) of the Bihar Value Added Tax Act, 2005 and the consequential demand notice dated 6.6.2015 for the period 201415.
Patna High Court CWJC No.1051 of 2016 (3) dt.18-02-2016
2/2
It is evident that the petitioner has statutory remedy of appeal against the said order. Further, no jurisdictional issue has been raised by learned counsel for the petitioner in the matter.
The writ application is, accordingly, dismissed with liberty to the petitioner to take recourse to appropriate statutory remedies. In case, an appeal is filed by the petitioner within a period of two weeks from today along with an application for condonation of delay, then the appellate authority shall consider the same keeping in view the fact that a large number of similar matters relating to brick kiln had been pending before this Court which have been only recently disposed of.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
1 issue framed by the court
Whether the High Court should allow quashing of the tax order despite the availability of statutory appeal remedies.
2 provisions across 2 enactments
M/s Tirupati Bricks
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
