Moni Bricks v. The State Of Bihar and Anr.
Case brief
What is this about?
The High Court set aside an assessment order under Section 28 of the Bihar Value Added Tax Act, 2005, as it was passed without proper notice due to an inadvertent error in the hearing date recorded in the notice. The court directed a fresh assessment.
What did the court decide?
The order of assessment dated 28.07.2015 is set aside. The petitioner is directed to appear for a fresh assessment on 22.08.2016.
What the court decided
A compact analysis
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.13020 of 2016
===========================================================
Moni Bricks, a proprietary concern, having its office at village Dedhua Bardha, P.O.+P.S. Sikti, District Araria through its proprietor Ram Nath Jha son of Shambhu Nath Jha, resident of Dedhua Bardha, P.O.+P.S. Sikti, District Araria
.... .... Petitioner/s
Versus 1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Bailey Road, Patna 2. Dy. Commissioner of Commercial Taxes Officer, Farbsiganj Circle, Farbisganj .... .... Respondent/s =========================================================== Appearance : For the Petitioner/s : Mr. D.V. Pathy, Advocate Mrs. Manju Jha, Advocate For the Respondent/s : DR. Anil Kr. Upadhyaya, S.C.-2
=========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA
and
HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT
Issues for consideration
1 issue framed by the court
Whether the order of assessment can be set aside due to a mistake in the date of service of the notice.
Parties & counsel
- petitioner
Moni Bricks
- respondent
The State of Bihar through the Commissioner of Commercial Taxes
- respondent
Dy. Commissioner of Commercial Taxes Officer
Coram
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court