The High Court of Patna allowed the writ petition and quashed an impugned order and demand notice. The court held that proceedings initiated after the statutory deadline fell outside the jurisdiction under Section 28 of the Bihar Value Added Tax Act.
The impugned order dated 20.06.2015 and the Demand Notice dated 02.07.2015 are both quashed.
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.5021 of 2016
====================================================== Singh Int Udyog through its Proprietor, Anil Kumar Singh Son of Sri Ram Parikshan Singh resident of village - Mabbi, P.S. Sadar, District - Darbhanga
.... .... Petitioner/s
Versus
.... .... Respondent/s
====================================================== Appearance :
For the Petitioner/s : Mr. Krishna Chandra For the Respondent/s : Mr. Purnendu Singh- GP-27
====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER
(Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)
Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the impugned order dated 20.06.2015 and the Demand Notice dated 2.07.2015 issued from the office of the Deputy Commissioner, Commercial
Patna High Court CWJC No.5021 of 2016 (5) dt.26-04-2016
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Taxes, Darbhanga Circle, Darbhanga by which Entry Tax of Rs. 90,000/- and penalty of Rs. 1,17,600/- has been levied for the period 2012-13.
It is submitted by learned counsel for the petitioner that no such order could have been passed under the provisions of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 read with Section 28 (1) of the Bihar Value Added Tax Act unless the proceedings had been initiated or on before 31st of March, 2015.
In the counter affidavit it is admitted that the proceedings had been initiated on 21.4.2015. In the aforesaid circumstances, the proceedings are without the jurisdiction in view of the proviso to Sub-Section (1) of Section 28 of the Act.
The writ application is, accordingly, allowed. The impugned order dated 20.06.2015 and the Demand Notice dated 02.07.2015 are both quashed.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
3 issues framed by the court
Whether the proceedings initiated after 31 March 2015 are within the jurisdiction under the proviso to Section 28(1) of the Bihar Value Added Tax Act
Whether the impugned order and demand notice for levy of Entry Tax and penalty should be quashed due to non-initiation of proceedings before the statutory deadline
Whether the writ application ought to be allowed on the ground of lack of jurisdiction
2 provisions across 2 enactments
Singh Int Udyog through its Proprietor, Anil Kumar Singh
The State of Bihar through the Principal Secretary Commercial Taxes Department, Bihar
The Principal Secretary Commercial Taxes Department, Government of Bihar
The Deputy Commissioner Commercial Taxes, Darbhanga Circle
The Assistant Commissioner of Commercial Taxes, Darbhanga Circle
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
