The Patna High Court dismissed a writ application challenging a tax assessment order as it raised no jurisdictional issues, directing the petitioner to file an appeal under the relevant statute.
Writ application dismissed with liberty to file a statutory appeal within two weeks with condonation of delay.
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.3036 of 2016
====================================================== M/s. More Bricks Field , Village Chapati, Mouza Packpara, P.S Powakhali, Anchal Thakurganj and District Kishanganj through its Proprietor Sanjay More, Son of Sri Nand Kishore More, Resident of Village-Thakurganj, P.S Thakurganj, district Kishanganj. .... .... Petitioner Versus
.... .... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. Ramesh Kumar Agrawal with Mr. Shive Kumar, Advocates 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)
In the aforesaid circumstances, we are not inclined to
Patna High Court CWJC No.3036 of 2016 (2) dt.16-02-2016
2
entertain the writ application since no jurisdictional issues arise in the present matter.
The writ application is, accordingly, dismissed with liberty to the petitioner to take recourse to his statutory remedy of appeal in the matter. In case, any such 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 very large number of cases relating to brick kiln had been pending before this Court in which similar issues had been raised and which have only been recently disposed of.
(Ramesh Kumar Datta, J)
spal/-
(Sudhir Singh, J)
U
1 issue framed by the court
Whether the writ application challenging the tax assessment order should be entertained given the availability of statutory remedies.
2 provisions across 2 enactments
M/s. More Bricks Field
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
