Allowed

M/s Sagar Ent Udyog v. The State Of Bihar and Ors.

Patna HC7 Apr 2016CWJC/4413/2016

Case brief

AI extract

What is this about?

Petitioner challenged an ex parte tax order and demand notice due to lack of service of notice and no hearing. Court found notice unproven by State. Writ allowed; order and notice quashed, matter remanded to authorities to proceed after affording proper hearing opportunity.

What did the court decide?

The impugned order dated 03.07.2015 and Demand Notice dated 11.08.2015 are quashed. Matter remanded to Commercial Taxes Officer, Darbhanga Circle, to decide after giving proper opportunity of hearing.

M/s Sagar Ent Udyog Vs The State Of Bihar and Ors. — Writ and Judicial Review | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4413 of 2016

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M/s Sagar Ent Udyog through its Prorprietor, Ram Prakash Sah son of Ram Lakhan Sah resident of Village/Mohalla - Sahaganj Benta, P.S. - Laheriasarai, District - Darbhanga.

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.... .... Petitioner

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Versus

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The State of Bihar through the Principal Secretary Commercial Taxes Department, Bihar.

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The Principal Secretary, Commercial Taxes Department, Government of Bihar, Patna.

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The Deputy Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga.

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The Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga.

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.... .... Respondents

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====================================================== Appearance :

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For the Petitioner/s : Mr. Krishna Chandra For the Respondent/s : Mr. Vikash Kumar, AC to PAAG

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====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA

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and

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HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER

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(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)

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4 07-04-2016 Heard learned counsel for the petitioner and learned counsel for the State.

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The petitioner seeks quashing of the ex parte order dated 03.07.3015 and the Demand Notice dated 11.08.2015 issued from the office of the Deputy Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga by which it has been directed to pay Entry Tax of Rs. 90,000/- and penalty of Rs. 1,18,900/- under the provisions of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein

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Patna High Court CWJC No.4413 of 2016 (4) dt.07-04-2016

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2/3

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Act, 1993 read with Section 28 of the Bihar Value Added Tax Act for the period 2014-15.

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The stand of the petitioner is that no notice of the proceeding was ever served upon it nor reasonable opportunity was given to the petitioner to represent itself in the matter before passing of the ex parte order and thus, there has been gross violation of the principles of natural justice.

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In the counter affidavit filed today on behalf of the State, apart from making a bare statement that notice dated 22.5.2015 was issued to the petitioner, there is nothing to show from the records that the notice was ever served upon the petitioner. Thus, the stand of the petitioner goes uncontroverted.

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In the aforesaid circumstances, the writ application is allowed. The impugned order dated 03.07.2015 and the Demand Notice dated 11.08.2015 are both quashed and the matter is remanded to the Commercial Taxes Officer, Darbhanga Circle, Darbhanga to proceed afresh in the matter in accordance with law after giving proper opportunity of hearing to the petitioner.

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It is made clear that no further notice of the proceedings need be issued to the petitioner and the petitioner shall appear before the Commercial Taxes Officer, Darbhanga

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Patna High Court CWJC No.4413 of 2016 (4) dt.07-04-2016

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3/3

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Circle, Darbhanga on 28^th April, 2016 at 11.00 A.M. with his reply/written statement and supported documents whereupon the Commercial Taxes Officer shall proceed to decide the matter in accordance with law.

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(Ramesh Kumar Datta, J)

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S.Pandey/-

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(Sudhir Singh, J)

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M/s Sagar Ent Udyog v. The State Of Bihar and Ors.

Case brief

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M/s Sagar Ent Udyog v. The State Of Bihar and Ors.

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