Writ application challenging assessment order due to limitation violation under Bihar VAT Act. Court held April initiation exceeded limitation period as notice for payment was not assessment notice, quashing the order.
Order dated 7th July, 2015 was 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.15693 of 2016
=========================================================== M/s ASHOK INT, Village Manikpur, P.O. Manikpur, P.S. and District Gopalganj through its Proprietor Lal Babu Prasad, son of Sri Ramchandra Choudhary, Resident of Village-Manikpur, P.O.-Manikpur, P.S. and District – Gopalganj.
.... .... Petitioner
Versus 1. The State of Bihar through the Commissioner-cum-Principal Secretary, Commercial Taxes Department, Bihar having its Office at Vikash Bhawan, Bailey Road, Patna. 2. The Commercial Taxes Officer, Gopalganj Circle, Gopalganj, DistrictGopalganj.
.... .... Respondent/s
=========================================================== Appearance: For the Petitioner/s : Mr. Ramesh Kumar Agrawal, Advocate. Mr. Shive Kumar, Advocate. For the Respondent/s : Mr. Dr. Anil Kr. Upadhyaya, SC-2. =========================================================== CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE VIKASH JAIN ORAL JUDGMENT (Per: HONOURABLE THE ACTING CHIEF JUSTICE) Date: 17-11-2016
Heard learned counsel for the parties.
Patna High Court CWJC No.15693 of 2016 dt.17-11-2016
2/3
not maintainable in terms of the provisions contained in Section 28 of the Act itself.
Patna High Court CWJC No.15693 of 2016 dt.17-11-2016
3/3
Act but it cannot be said that the proceedings under Section 28 of the Act has been initiated by issuing notice on 4th of March, 2015.
(Hemant Gupta, ACJ)
Mishra/-
(Vikash Jain, J)
AFR/NAFR N.A.F.R. CAV DATE N.A. Uploading Date 19.11.2016 Transmission Date
2 issues framed by the court
whether proceedings under Section 28 initiated after two years of financial year expiry are maintainable
whether a notice for payment of Entry Tax with a warning constitutes initiation of assessment proceedings
2 provisions across 2 enactments
M/s ASHOK INT
The State of Bihar
The Commercial Taxes Officer
Hemant Gupta, ACJ
Vikash Jain, J
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
