The Patna High Court dismissed a writ petition seeking quashing of a tax demand notice. The Court held that the petitioner has a statutory remedy of appeal and no jurisdictional issue was raised, thus exercising no writ jurisdiction.
The writ application is dismissed with liberty to the petitioner to file an appeal 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.
Patna High Court CWJC No.2251 of 2016 (2) dt.23-02-2016
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.2251 of 2016
====================================================== 1. M/s Bhawani Bricks, Tatpowa, Thakurganj, Kishanganj through its Proprietor Anup Kumar Mittal son of Shyam Sundar Agrawal, resident of Village- Thakurganj, P.S.- Thakurganj, District- Kishanganj.
.... .... Petitioner/s Versus
.... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Birendra Kumar For the Respondent/s : Mr. Purnendu Singh- Gp27 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 23-02-2016 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner seeks quashing of the order dated 29.6.2015 passed by the Assistant Commissioner of Commercial Taxes, 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 29.6.2015 for the period 2013-14.
Patna High Court CWJC No.2251 of 2016 (2) dt.23-02-2016
It is evident that the petitioner has statutory remedy of 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)
V.P.Sinha/-
(Sudhir Singh, J)
U
2 issues framed by the court
Whether the writ application seeking quashing of a tax demand order is maintainable when statutory appeal remedy is available.
Whether lack of jurisdictional challenge precludes exercise of writ jurisdiction.
2 provisions across 2 enactments
M/s Bhawani Bricks
The State of Bihar
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
