Petitioner challenged entry tax and penalty order. Court held petitioner has alternative remedy per Nirmata Sangh judgment and was relegated to statutory appeal under Bihar VAT Act, 2005.
Petitioner relegated to avail statutory remedy under Bihar Value Added Tax Act, 2005; writ application disposed of.
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.13215 of 2016
=========================================================== Awas Bricks Udyog, Dagarsham, Darbhanga through its Proprietor Dhodhi Yadav, S/o Late Nathuni Yadav, resident of village- Basudeopur, P.O. Kapschhahi, P.S. Bahadurpur, District- Darbhanga.
.... .... Petitioner/s Versus
.... .... Respondent/s
=========================================================== Appearance : For the Petitioner/s : Mr. Vinay Kumar Mishra, Advocate. For the Respondent/s : Mr. Pawan Kumar, AC to GA-9. =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA
and
HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH
ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 11-08-2016
Heard learned counsel for the parties.
Patna High Court CWJC No.13215 of 2016 dt.11-08-2016
2/2
Nirmata Sangh vs. The State of Bihar & Ors.) whereby a large number of cases were decided and opportunity was given to the brick kiln owners to avail the alternative remedy of appeal.
(Hemant Gupta, J)
(Ahsanuddin Amanullah, J)
Sujit/-
AFR/NAFR NAFR CAV DATE N/A Uploading Date18-08-2016 Transmission N/A Date
2 issues framed by the court
Whether the petitioner is relegated to avail statutory remedy under the Bihar Value Added Tax Act, 2005 after the decision in Nirmata Sangh.
Whether the petitioner has an effective alternative remedy challenging the assessment order levying entry tax and penalty.
Colour shows how this judgement treated each authority
Nirmata Sangh vs. The State of Bihar & Ors.Referred¶16
C.W.J.C. No. 11446 of 2015 (Bihar Int Nirmata Sangh vs. The State of Bihar & Ors.)
1 provisions across 1 enactments
Awas Bricks Udyog, Dagarsham, Darbhanga through its Proprietor Dhodhi Yadav
The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna
The Deputy Commissioner of Commercial Taxes, West Circle, Muzaffarpur
Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga
Hemant Gupta
Ahsanuddin Amanullah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
