This judgment disposed of three writ petitions filed by companies facing difficulties in obtaining rectified Commercial Tax forms. Finding that an online rectification module was under development, the Court held no further immediate directions were necessary but kept the petitioners informed if glitches occurred.
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.18263 of 2015
=========================================================== Dayanand Prasad Sinha and Company, a partnership concern having its office at Janta Path, Kankarbagh Road, P.O. +P.S Kankarbagh, District Patna through its partner Dayanand Prasad Sinha, Son of late H.B. Lal, resident of Janta Path, Kankarbagh Road, Po +P.S. Kankarbagh, District Patna.
.... .... Petitioner
Versus
.... .... Respondents
with
=========================================================== Civil Writ Jurisdiction Case No. 17333 of 2015
===========================================================
M/s Dadiji Steels Pvt. Ltd. Company incorporated under the provisions of the Companies Act, 1956 [formerly a Limited Company, now a Private Limited Company] having its Office at 311, Narayan Plaza, Exhibition Road, P.S. Gandhi Maidan, Town and District Patna through its Managing Director Ramesh Chandra Gupta, son of Late Shri Ram Gupta, Resident of 502, Santosha Complex, Bander Bagicha, Off. Frazer Road, P.S.- Kotwali, Town and District Patna- 800001.
.... .... Petitioner
Versus
.... .... Respondents
with
=========================================================== Civil Writ Jurisdiction Case No. 18408 of 2015
===========================================================
M/s Jyothy Laboratories Limited, a company incorporated under the provisions of Companies Act, 1956 having its Corporate Office at Ujala House, Ram Krishna Mandir Road, Andheri (East) Mumbai, and one of its Branch Offices at Shree Ram Kripal Campus, Sabalpur, Patna City, P.S. Deedarganj, Town and District Patna through the Regional Sales Manager, Vishwanathan R. son of Raji Achari, Resident of Jenith Illam, 3/400A, Vadalampatti, P.S. Pochampalli, Dist. Krishnagiri, (Tamil Nadu)
.... .... Petitioner
Patna High Court CWJC No.18263 of 2015 dt.16-03-2016
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Versus
.... .... Respondents
=========================================================== Appearance : (In CWJC No. 18263 of 2015) For the Petitioners : Mr. S. D. Sanjay, Sr. Advocate. Mr. D.V.Pathy, Advocate. Ms. Manju Jha, Advocate. Mr. Abhishek Kumar, Advocate. For the Respondents : Mr. Purnendu Singh, G.P-27 Mr. Patanjali Rishi, A.C. to A.A.G. 10.
=========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA
and
HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA ORAL JUDGMENT
(Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 16-03-2016
Heard learned counsel for the petitioners and the respondents.
Patna High Court CWJC No.18263 of 2015 dt.16-03-2016
3 /3
(Hemant Gupta, J)
(Ramesh Kumar Datta, J) P.K.P.
U
1 issue framed by the court
Whether directions are required to be issued for the issuance of rectified Form C and F due to lack of online rectification procedure.
Colour shows how this judgement treated each authority
Patna High Court CWJC No.18263 of 2015 dt.16-03-2016Referred¶39
1 provisions across 1 enactments
Dayanand Prasad Sinha and Company
The State of Bihar
Dadiji Steels Pvt. Ltd.
The State of Bihar
M/s Jyothy Laboratories Limited
The State of Bihar
Hemant Gupta
Ramesh Kumar Datta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
