M/s Star Bricks Field v. The State Of Bihar and Ors.
Case brief
What is this about?
The Patna High Court dismissed a writ petition seeking quashing of an Assistant Commissioner's tax order and consequential demand notice. The court noted the petitioner had a statutory appeal remedy, raised no jurisdictional issues, and dismissed the application while granting liberty to appeal.
What the court decided
Patna High Court CWJC No.2019 of 2016 (3) dt.23-02-2016
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.2019 of 2016
- ====================================================== 1. M/s Star Bricks Field, Jaipura Telta, Katihar through its Proprietor Shama Khurshid Wife of Naushad Alam resident of Mohalla - Dalkola, P.S. Karandighi, District - North Dinajpur, ( West Bengal )
.... .... Petitioner/s Versus
- 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, Katihar Circle, Katihar, Disttrict - Katihar 3. The Commercial Tax Officer, Katihar Circle, Katihar, District - Katihar
.... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Bimal Kumar For the Respondent/s : Mr. Purnendu Singh- G.P.27 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 3 23-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the order dated 26.05.2015 passed by the Assistant Commissioner of Commercial Taxes, Katihar Circle, Katihar 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 27 (1) of the Bihar Value Added Tax Act, 2005 and the consequential demand notice dated 27.05.2015 for the period 2012-13.
Issues for consideration
2 issues framed by the court
Whether the writ application for quashing an order under the Bihar Tax On Entry of Goods Act and VAT Act, 2005 was maintainable despite the availability of statutory appeal.
Whether the writ court should exercise jurisdiction to quash the tax demand order when an appeal remedy exists and no jurisdictional flaw was raised.
Parties & counsel
- petitioner
M/s Star Bricks Field, Jaipura Telta, Katihar through its Proprietor Shama Khurshid
- respondent
The State of Bihar through the Commissioner Cum - Principal Secretary, Commercial Taxes Department, Bihar
- respondent
The Assistant Commissioner of Commercial Taxes, Katihar Circle, Katihar
- respondent
The Commercial Tax Officer, Katihar Circle, Katihar
Case details
As recorded by the court registry
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