Allowed

Raj Kumar Hoiyani v. The State Of Bihar and Ors.

Patna HC4 May 2016CWJC/7009/2016

Case brief

AI extract

What is this about?

Petitioner challenged an ex parte order assessing entry tax and levying penalty without service of notice. Court quashed the order and consequential notice due to lack of proof of service, remanding the matter to be decided afresh with proper procedure.

What did the court decide?

The impugned order dated 11.06.2015 and the consequential demand notice are quashed; matter remanded to the Commercial Taxes Officer to proceed afresh.

Raj Kumar Hoiyani Vs The State Of Bihar and Ors. — Writ and Judicial Review | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.7009 of 2016

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=========================================================== Raj Kumar Hoiyani, a proprietorship firm having its office at Harhachcha, P.O. Harhachcha, P.S. Baheri, District - Darbhanga - 847101 through its proprietor, Raj Kumar Hoiyani son of Late Udha Ram resident of Village - Raj Kumar Ganj, P.O. Lalbagh, P.S. Town, District - Darbhanga.

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.... .... Petitioner/s

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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. 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 For the Respondent/s : Mr. Anil Kumar Sinha- GA9

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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: 04-05-2016

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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 11.06.2015 passed by the Commercial Taxes Officer, Darbhanga Circle, Darbhanga for the period 2013-14 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 of the Bihar Value Added Tax Act, by which Entry Tax of Rs. 90,000/has been assessed and penalty of 01,17,100/- has been levied against

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Patna High Court CWJC No.7009 of 2016 dt.04-05-2016

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the petitioner.

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

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In the counter affidavit filed on behalf of the State, a copy of the notice dated 5.6.2015 has been brought on the record by which the date of hearing was fixed on 11.6.2015. It is further stated in the counter affidavit that a second copy of the notice dated 24.6.2015 was issued to the petitioner fixing the date of hearing 11.06.2015 but the petitioner did not appear and the ex parte order was passed.

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So far as the service of notice is concerned, there is nothing on the record to show that the notice dated 5.6.2015 was ever served upon the petitioner. So far as the second notice is concerned, it would be irrelevant to issue a notice on 24^th June, 2015 fixing the date of hearing on 11.06.2015.

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For the aforesaid reasons, the writ application is allowed. The impugned order dated 11.06.2015 and the consequential demand notice are both quashed and the matter is remanded to the Commercial Taxes Officer, Darbhanga Circle, Darbhanga to proceed afresh in the matter in accordance with law.

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However, no further notice is required to be issued to

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Patna High Court CWJC No.7009 of 2016 dt.04-05-2016

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the petitioner who shall appear before the Commercial Taxes Officer, Darbhanga Circle, Darbhanga on 25^th May, 2016 at 11.00 A.M. along with its reply and documents whereupon the Assessing Officer shall proceed to decide the matter 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 Date16/05/2016 Transmission Date

Raj Kumar Hoiyani v. The State Of Bihar and Ors.

Case brief

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Raj Kumar Hoiyani v. The State Of Bihar and Ors.

Case brief

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