Petitioner sought quashing of tax levy and penalty imposed by Assistant Commissioner of Commercial Taxes. Court held proceedings time-barred for lack of initiation within two years and quashed the impugned order and demand notice.
The impugned order dated 21.05.2015 and the consequential demand notice are both quashed.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6996 of 2016
====================================================== Kishan Eit Udyog, a proprietorship concern having its office at Gausa, P.O. Gausa Ghat, P.S. Sadar, District- Darbhanga-846007 through its proprietor, Dilip Kumar Yadav, son of Sri Amiri Lal Yadav, resident of village- Gausa, PO Gsusa Ghat, P.S. Sadar, District- Darbhanga-846007 .... .... Petitioner/s Versus 1. 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. Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga .... .... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy 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)
The petitioner seeks quashing of the order dated 21.05.2015 passed by the Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga for the period 2012-13 under the provisions of Section 8 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, 2005 by which Entry Tax of Rs. 90,000/- and penalty of 01,14,600/- has been levied against the petitioner.
Patna High Court CWJC No.6996 of 2016 (3) dt.04-05-2016
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It is submitted by learned counsel for the petitioner that the proceedings were time barred as they have not been initiated within two years of the period to which they relate, i.e., on or before 31.3.2015 as required by the proviso to subsection (1) of Section 28 of the Bihar Value Added Tax Act.
Despite opportunity having been given to file the counter affidavit, it has not been filed but it is submitted by learned counsel for the State on instruction that the proceedings have not been initiated within the period prescribed for the same. In view of the aforesaid position, the stand of the petitioner has not been controverted.
The writ application is, accordingly, allowed. The impugned order dated 21.05.2015 and the consequential demand notice are both quashed.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
U
1 issue framed by the court
Whether the tax proceeding are time-barred as not initiated within the mandatory two-year period prescribed under Section 28(1) of the Bihar VAT Act.
2 provisions across 2 enactments
Kishan Eit Udyog
The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna
Dy. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga
Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
