The High Court of Patna dismissed a writ petition seeking quashing of a commercial tax order passed by the Commercial Taxes Officer. The court held the order was appealable under the Bihar Value Added Tax Act, 2005.
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.2848 of 2016
====================================================== M/s. Krishna Bricks Company, K.T.T.G. Road, Thakurganj District Kishanganj through its Proprietor Radhe Shyam Agrawal son of Late Kisturmal Agrawal resident of Village- Thakurganj, P.S.- Thakurganj, District- Kishanganj.
.... .... Petitioner Versus
.... .... Respondents
====================================================== Appearance : For the Petitioner/s : Mr. Bimal Kumar, Advocate 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) 2 15-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The writ application is, accordingly, dismissed with liberty to the petitioner to take recourse to appropriate statutory remedies.
(Ramesh Kumar Datta, J)
spal/-
(Sudhir Singh, J)
U
1 issue framed by the court
Whether a writ application seeking quashing of an appealable tax order should be allowed under Article 226 of the Constitution.
2 provisions across 2 enactments
M/s. Krishna Bricks Company
The State of Bihar
The Assistant Commissioner of Commercial Taxes, Kishanganj Circle
The Commercial Taxes Officer, Kishanganj Circle
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
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