The Patna High Court allowed a writ petition challenging an ex parte order assessing Entry Tax and penalty without due service of notice to the petitioner.
The impugned ex parte order dated 23.07.2015 and the consequential demand notice are quashed, and the matter remanded to proceed afresh.
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IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7468 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. Loam, P.O. Loam, P.S. Sadar, District- Darbhanga
.... .... Petitioner/s
Versus
.... .... Respondent/s
=========================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy For the Respondent/s : Mr. ANIL KUMAR SINHA- GA9
=========================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA
and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 11-05-2016
Heard learned counsel for the petitioner and learned
counsel for the State.
The petitioner seeks quashing of the order dated 23.07.2015 passed by the Assistant Commissioner, Commercial Taxes, 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. 1,20,900/-, for the year 2013-14.
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.
In the counter affidavit filed on behalf of the State
Patna High Court CWJC No.7468 of 2016 dt.11-05-2016
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although it is stated that notices were issued on 24.06.2015 fixing the date of hearing on 11.07.2015 but upon the petitioner not appearing in the matter, the ex parte order was passed on 23.07.2015. 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.
In the aforesaid circumstances, the writ application is allowed. The impugned order dated 23.07.2015 and the consequential demand notice dated 23.07.2015 are both quashed and the matter is remanded to the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga to proceed afresh in accordance with law.
It is however, made clear that no fresh notice shall be required to be issued to the petitioner who shall appear before the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga on 1st June, 2016 at 11.00 A.M. along with his reply and documents upon which the respondent No. 3 shall decide the matter afresh in accordance with law.
(Ramesh Kumar Datta, J)
S.Pandey/-
(Sudhir Singh, J)
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2 issues framed by the court
Whether an ex parte order passed without service of notice is valid and sustainable?
Whether the writ application seeking quashing of the ex parte order should be allowed?
2 provisions across 2 enactments
Lal Sona Eit Udyog
The State of Bihar through the Commissioner of Commercial Taxes, Bihar
Ramesh Kumar Datta
Sudhir Singh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
