Allowed

Shahi Eit Udyog v. The State Of Bihar and Ors.

Patna HC11 May 2016CWJC/6946/2016

Case brief

AI extract

What is this about?

Petitioner sought quashing of ex parte tax assessment order and penalty. Court held notice service was not proved, allowed writ, quashed order and remanded for afresh proceedings without fresh notice requirement.

What did the court decide?

Impugned order dated 29.06.2015 and consequential demand notice dated 02.07.2015 quashed and matter remanded to the Commercial Taxes Officer to proceed afresh without issuing fresh notice.

Shahi Eit Udyog Vs The State Of Bihar and Ors. — Cheque Dishonour | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.6946 of 2016

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=========================================================== Shahi Eit Udyog, a proprietorship concern having its office at Chatwan, P.O. Chatwan, P.S. Keoti, District Darbhanga- 847337 through its Proprietor, Md. Mustafa, son of Late Md. Motiur Rahman, resident of Village- Chatwan, P.O. Chatwan, P.S. Keoti, District- Darbhanga- 847337.

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.... .... Petitioner/s

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Versus

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The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikash Bhawan, Bailey Road, Patna. 2. Dy. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga. 3. Commercial Taxes Officer, Darbhanga Circle, Darbhanga.

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.... .... Respondent/s

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=========================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy Mrs. Manju Jha For the Respondent/s : Mr. Purnendu Singh- GP27

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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 JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 11-05-2016

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Heard learned counsel for the petitioner and learned

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counsel for the State.

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The petitioner seeks quashing of the order dated 29.06.2015 passed by the Commercial Taxes Officer, Darbhanga Circle, Darbhanga under Section 8 of the Bihar 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, 2005 by which he has assessed Entry Tax of Rs. 90,000/- and penalty of Rs. 90,000/-, for the year 2013-14.

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The main submission of learned counsel for the petitioner is that the ex parte order has been passed without service of any notice upon the petitioner.

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In the counter affidavit filed on behalf of the State

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Patna High Court CWJC No.6946 of 2016 dt.11-05-2016

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2/2

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it is stated that notice was issued on 14.06.2015 fixing the date of hearing on 24.6.2015 but upon the petitioner not appearing in the matter, the ex parte order was passed on 29.6.2015. However, nothing has been brought on the record to show that the notice was duly served upon the petitioner. Thus, the stand of the petitioner remains uncontroverted.

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In the aforesaid circumstances, the writ application is allowed. The impugned order dated 29.06.2015 and the consequential demand notice dated 02.07.2015 are both quashed and the matter is remanded to the Commercial Taxes Officer, Darbhanga Circle, Darbhanga to proceed afresh in accordance with law.

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It is however, made clear that no fresh notice shall be required to be issued to the petitioner who shall appear before the Commercial Taxes Officer, Darbhanga Circle, Darbhanga on 1^st June, 2016 at 11.00 A.M. along with his reply and documents upon which he shall decide the matter afresh 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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AFR/NAFR CAV DATE Uploading Date19.05.2016 Transmission Date

Shahi Eit Udyog v. The State Of Bihar and Ors.

Case brief

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Shahi Eit Udyog v. The State Of Bihar and Ors.

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