The Patna High Court dismissed a writ petition challenging a commercial tax demand. The court held that the petitioner had an effective alternative statutory remedy and did not find the assessment order unsustainable despite the contention that no notice was issued.
Writ petition dismissed. Petitioner directed to avail alternative statutory remedy.
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.16579 of 2016
=========================================================== Kamlesh Prasad, Son of Sri Siddeswar Prasad, resident of Mohalla- Daruara, P.S. Noorsarai, District- Nalanda.
.... .... Petitioner/s
Versus
For the Respondent/s :
=========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and
HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 03-10-2016
The challenge in the present writ petition is to an order dated 28th December, 2015 passed by the Commercial Tax Officer, Patna City East Circle, Patna City, whereby a sum of Rs. 11,75,408/was found to be due from the petitioner.
Patna High Court CWJC No.16579 of 2016 dt.03-10-2016
2/2
demand notice was set aside when it was found that such demand has been raised without notice to the petitioner.
(Hemant Gupta, J)
(Ahsanuddin Amanullah, J)
Sujit/-
| AFR/NAFR | NAFR |
|---|---|
| CAVDATE | N.A. |
| UploadingDate | 06.10.2016 |
| Transmission Date |
2 issues framed by the court
Whether a writ petition challenging a tax demand order can be entertained when the petitioner has an effective alternative statutory remedy.
Whether the Commercial Tax Officer violated natural justice by framing an assessment order without issuing notice.
Colour shows how this judgement treated each authority
M/s Chandrasekhar vs. The State of Bihar & Ors.Referred¶11
CWJC No. 3400 of 2015, M/s Chandrasekhar vs. The State of Bihar & Ors.
Kamlesh Prasad
The State of Bihar
The Commissioner of Commercial Tax, Bihar
The Principal Secretary, Department of Excise
The Bihar State Beverages Corporation Ltd.
The Collector- cum- Assistant Commissioner of Excise, Patna
Hemant Gupta
Ahsanuddin Amanullah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
