Allowed

Lal Sona Eit Udyog v. The State Of Bihar and Anr.

Patna HC9 May 2016CWJC/7012/2016

Case brief

AI extract

What is this about?

The High Court allowed the writ petition seeking quashing of an ex parte order imposing entry tax and penalty under Bihar VAT laws. The court quashed the order and notice due to lack of service and remanded the matter for fresh proceedings, waiving further notice to the petitioner.

What did the court decide?

Impugned order dated 23.7.2015 and consequential demand notice quashed and matter remanded to Assistant Commissioner, Darbhanga Circle to proceed afresh.

Lal Sona Eit Udyog Vs The State Of Bihar and Anr. — Writ and Judicial Review | Patna HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7012 of 2016

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Lal Sona Eit Udyog, a proprietorship concern having its office at Loam, P.O. Loam, P.S. Sadar, District - Darbhanga - 846007 through its proprietor Md. Javed Anwar son of Late Md. Ayub resident of Village - Laom, P.O. Loam, P.S. Sadar, District - Darbhanga.

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.... .... 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. Dy. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga. 3. Asstt. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga.

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.... .... Respondents

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====================================================== Appearance : For the Petitioner/s : Ms. Manju Jha, Advocate For the Respondent/s : Mr. Pawan Kumar, A.C. to G.A. 9

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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 ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)

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4 09-05-2016 Learned counsel for the petitioner is permitted to add Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga as party respondent No.3 to the writ application in the course of the day.

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Heard learned counsel for the petitioner and learned counsel for the State.

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The petitioner seeks quashing of the order dated 23.7.2015 passed by the Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga for the period 2014-15 under Section 8 of the Bihar Tax on Entry of Goods into Local Area 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/- has been levied and penalty of Rs.1,20,900/- has

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Patna High Court CWJC No.7012 of 2016 (4) dt.09-05-2016

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been imposed upon the petitioner.

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It is submitted by learned counsel for the petitioner 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 the said stand raised by the petitioner in paragraph-7 of the petition has not been answered stating that the same is a matter of record.

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In the above circumstances, the writ application is allowed. The impugned order dated 23.7.2015 and the consequential demand notice are both quashed and the matter is remanded to the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga to proceed afresh in accordance with law.

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However, it is made clear that no further notice of the proceedings shall be required to be issued to the petitioner, who shall appear before the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga on 30^th May, 2016 at 11 A.M. along with its reply and necessary documents and thereafter the Assistant Commissioner shall proceed further in the matter as per law.

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(Ramesh Kumar Datta, J)

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spal/-

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(Sudhir Singh, J)

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Lal Sona Eit Udyog v. The State Of Bihar and Anr.

Case brief

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Lal Sona Eit Udyog v. The State Of Bihar and Anr.

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