The Patna High Court disposed of a writ petition seeking release of seized goods. The court directed the respondents to release the vehicle and goods immediately upon the petitioner furnishing a Bank Guarantee of Rs. 17.06,940.
Directed respondents to release vehicle and goods upon petitioner furnishing Bank Guarantee of Rs. 17.06,940.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6175 of 2016
====================================================== Swastik Road Lines Pvt. Ltd. having its registered office at Parking No. 6, Transport Nagar, Gwalior, P.S. Gwalior, Pin 474012 through its Manager, Mr. Narendra Singh, son of Shyam Singh, Resident of Nakachandrabadani, Gali No.3, P.S. Lashkar, Gwalior – 474001, M.P. .... .... Petitioner Versus 1.The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikash Bhawan, Bailey Road, Patna 2.The Assistant Commissioner, Commercial Taxes, Integrated Check Post (Commercial Taxes Department), Karamnasha, Kaimur at Bhabhua .... .... Respondents ====================================================== Appearance : For the Petitioner/s : Mr. Sanjeev Kumar, Advocate For the Respondent/s : Mr. Raj Nandan Prasad- SC-9 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and
HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 2 06-04-2016 Heard learned counsel for the petitioner and learned Standing Counsel No. 9 for the State. The writ petition has been filed for quashing the order of penalty imposed under Section 60(4)(b) read with Section 56(4)(b) of the Bihar Value Added Tax Act.
In the course of the argument, in view of the fact that there is remedy of statutory appeal available to the petitioner, learned counsel for the petitioner confines the writ application only for release of the goods on furnishing Bank Guarantee equivalent to the amount of penalty.
On a consideration of the facts and circumstances of
Patna High Court CWJC No.6175 of 2016 (2) dt.06-04-2016
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the case, the writ application is disposed of with the direction that upon the petitioner furnishing the Bank Guarantee for Rs. 17.06,940/-, the respondent No. 2 shall forthwith release the vehicle bearing No. MP-07HB-3190 along with the goods laden thereon.
It shall be open to the petitioner to challenge the impugned order before the appellate authority which shall be considered on its own merit as we have not considered the merits of the matter.
Learned Standing Counsel No. 9 is directed to inform the respondent no. 2 about this order so that the vehicle along with the goods laden thereon is released forthwith without insisting upon the certified copy of this order.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
2 issues framed by the court
Whether the writ application can be confined to release of goods upon furnishing Bank Guarantee given the availability of statutory appeal.
Whether goods seized under penalty order should be released upon furnishing of bank guarantee before adjudication on merits.
1 provisions across 1 enactments
Swastik Road Lines Pvt. Ltd.
The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna
The Assistant Commissioner, Commercial Taxes, Integrated Check Post (Commercial Taxes Department), Karamnasha, Kaimur at Bhabhua
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
