Allowed

M/s Shyamnandan Roy v. The State Of Bihar and Ors.

Patna HC7 Apr 2016CWJC/4905/2016

Case brief

AI extract

What is this about?

In a Civil Writ Jurisdiction case, the Patna High Court granted relief to a proprietorship firm seeking to quash an entry tax demand and penalty notice. The court relied on a prior judgment to hold that initiating proceedings after the statutory limitation period barred the action. Consequently, the writ application was allowed, and the impugned order and notice were quashed.

What did the court decide?

The impugned order dated 23.06.2015 and the Demand Notice dated 23.06.2015 were quashed.

M/s Shyamnandan Roy Vs The State Of Bihar and Ors. — GST and Indirect Tax | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.4905 of 2016

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====================================================== M/s Shyamnandan Roy through its Proprietor, Shyamnandan Roy son of Late Nand Kishore Roy resident of Village - Balbhadarpur, P.S. - Laheria Sarai, District - Darbhanga.

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.... .... Petitioner/s

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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 Commercial Taxes, Darbhanga Circle, Darbhanga.

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

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.... .... Respondent/s

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====================================================== Appearance : 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 HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (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 order dated 23.06.3015 and the Demand Notice dated 23.06.2015 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. 33,440/- and penalty of Rs. 1,17,900/- under the provisions of the Bihar Tax on Entry of Goods into Local

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Areas for Consumption, Use or Sale therein Act, 1993 read with

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Section 28 of the Bihar Value Added Tax Act, for the period

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Patna High Court CWJC No.4905 of 2016 (4) dt.07-04-2016

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2/2

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2012-13.

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Learned counsel for the petitioner submits that the proceedings have been initiated after 31^st March, 2015 and thus there is bar under the provisions of Section 28(1) of the Bihar Value Added Tax Act read with Section 8 of the Entry Tax Act under which provisions the order has been passed.

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In support of his case, learned counsel for the petitioner relies upon an order of this Court dated 16.12.2015 passed in a batch of cases headed by CWJC No. 11844 of 2015 (Ms. Ranjan Bricks Center & Ors. Vs. The State of Bihar & Ors.) which were allowed and the notices initiating the proceedings as also the proceedings were quashed on the ground that the proceedings have been initiated after the period of 2 years from the period to which they relate, as provided in the first proviso to Section 28(1) of the Act.

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In the aforesaid view of the matter, the present writ application is also allowed. The impugned order dated 23.06.2015 and the Demand Notice dated 23.06.2015 are both quashed.

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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 Shyamnandan Roy v. The State Of Bihar and Ors.

Case brief

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M/s Shyamnandan Roy v. The State Of Bihar and Ors.

Case brief

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