Petitioner challenged notices under Bihar VAT Act seeking deposit of tax. Court found proceedings dropped due to petitioner's voluntary registration. Petition declared infructuous and dismissed.
The writ application was dismissed as it had become infructuous following the dropping of the tax proceedings.
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Patna High Court CWJC No.3683 of 2016 (2) dt.26-02-2016
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.3683 of 2016
====================================================== Kishna Paswan son of Late Mishri Paswan, Resident of MohallaMachhmara, Ward No., 31, P.S.- Kishanganj, District- Kishanganj .... .... Petitioner/s Versus 1. The State of Bihar 2. The District Magistrate, Kishanganj 3. The Commissioner, Commercial Taxes, Bihar, Patna 4. The Assistant Commissioner, Commercial Taxes (In Charge), Kishanganj Circle, Kishanganj .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Radha Mohan Singh For the Respondent/s : Mr. Ranjeet Kumar Sinha,A.C.to PAAG ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 26-02-2016 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner has approached this Court being aggrieved by the impugned notices all dated 18.05.2015 issued under Section 28 (1) of the Bihar Value Added Tax Act, 2005 with regard to deposit of further tax for the period 2014-15. Learned counsel for the State produces before this Court a certificate of the Deputy Commissioner of Commercial Taxes (Incharge), Kishanganj Circle, in which it is stated that the petitioner has chosen to take registration admitting his liability with effect from 23.01.2015 and he has already been granted
Patna High Court CWJC No.3683 of 2016 (2) dt.26-02-2016
registration certificate. Therefore, the proceedings initiated under
Section 28 (1) of the Bihar VAT Act, 2005 have been dropped.
In the aforesaid view of the matter, the writ application has become infructuous and it is, accordingly, dismissed as infructuous.
(Ramesh Kumar Datta, J)
V.P.Sinha/-
(Sudhir Singh, J)
U
1 issue framed by the court
Whether the writ petition challenging notices for deposit of tax remains maintainable when the tax proceedings have been dropped due to the petitioner's registration.
1 provisions across 1 enactments
Kishna Paswan
The State of Bihar
The District Magistrate, Kishanganj
The Commissioner, Commercial Taxes, Bihar
The Assistant Commissioner, Commercial Taxes
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
