In a writ jurisdiction case, the Patna High Court challenged an assessment order initiated outside the two-year limitation period prescribed under the Bihar VAT Act. The Court held the proceedings time-barred and quashed the impugned order.
The order dated 14th August, 2015 initiating tax proceedings for the Assessment Year 2012-13 is quashed.
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.11964 of 2016 =========================================================== M/s Rajan Int, Village Hathwa, P.O. & P.S.- Hathwa, and District Gopalganj (PIN841436) through its Proprietor Satish Kumar, son of Sri Shankar Prasad, resident of Village- Hathwa, P.O. & P.S.- Hathwa and District- Gopalganj.
.... .... Petitioner/s Versus
.... .... Respondent/s
===========================================================
Appearance :
For the Petitioner/s : Mr. Ramesh Kumar Agrawal, Advocate.
For the Respondent/s : Mr. Vikash Kumar, S.C.-11
===========================================================
CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA
and
HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 20-09-2016
Heard learned counsel for the parties.
Patna High Court CWJC No.11964 of 2016 dt.20-09-2016
2/3
of the Bihar Tax on Entry of Goods in to Local Areas for Consumption, Use or Sale Therein Act, 1993.
Patna High Court CWJC No.11964 of 2016 dt.20-09-2016
3/3
order dated 14th of August, 2015 is quashed.
(Hemant Gupta, J)
(Ahsanuddin Amanullah, J)
P.K.P.
N.A.F.R.
U
2 issues framed by the court
Whether tax proceedings initiated after the expiry of two years from the relevant financial year are maintainable under Section 28 of the Act.
Whether the writ application can quash the order initiating proceedings beyond the limitation period.
2 provisions across 2 enactments
M/s Rajan Int
The State of Bihar
The Commercial Taxes Officer, Gopalganj
Hemant Gupta
Ahsanuddin Amanullah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
