The High Court dismissed the writ application seeking quashing of a tax demand notice because the petitioner had an available statutory appeal remedy. The court directed the parties to utilize the appeal process instead.
The writ application is dismissed with liberty to the petitioner to take recourse to appellate remedies within two weeks.
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.1985 of 2016
====================================================== 1. M/s Maruti Bricks, Churli, Thakurganj, Kishanganj through its Proprietor Gopal Kumar Agrawal son of Tara Chand Agrawal, resident of MohallaDakbunglow Road, P.S.- Thakurganj, District- Kishanganj
.... .... Petitioner/s 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 Assistant Commissioner of Commercial Taxes, Kishanganj Circle, Kishanganj, District- Kishanganj 3. The Commercial Taxe Officer, Kishanganj Circle, Kishanganj, DistrictKishanganj
.... .... Respondent/s
====================================================== Appearance :
For the Petitioner/s : Mr. Bimal Kumar For the Respondent/s : Mr. Kumar Alok SC-8 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 3 18-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the order dated 8.6.2015 passed by the Commercial Taxes Officer, Kishanganj Circle under Section 8 of the Bihar Tax On Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993 read with Section 31 of the Bihar Value Added Tax Act, 2005 and the consequential demand notice dated 15.6.2015 for the period 2012-13.
It is evident that the petitioner has statutory remedy of
Patna High Court CWJC No.1985 of 2016 (3) dt.18-02-2016
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appeal against the said order. Further, no jurisdictional issue has been raised by learned counsel for the petitioner in the matter. The writ application is, accordingly, dismissed with liberty to the petitioner to take recourse to appropriate statutory remedies. In case, an appeal is filed by the petitioner within a period of two weeks from today along with an application for condonation of delay, then the appellate authority shall consider the same keeping in view the fact that a large number of similar matters relating to brick kiln had been pending before this Court which have been only recently disposed of.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
3 issues framed by the court
Whether the writ application seeking quashing of the demand notice under the Bihar Tax Act is maintainable when a statutory appeal remedy exists.
Whether jurisdiction should be examined when no jurisdictional question is raised by the petitioners.
Whether to allow the writ application to take precedence over pending matters relating to brick kilns.
2 provisions across 2 enactments
M/s Maruti Bricks
The State of Bihar
The Assistant Commissioner of Commercial Taxes
The Commercial Taxe Officer
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
