Allowed

Lal Babu Eit Udyog v. The State Of Bihar and Ors.

Patna HC11 May 2016CWJC/7522/2016

Case brief

AI extract

What is this about?

The High Court allowed a writ petition quashing an ex parte order and consequent demand notice for entry tax and penalty, holding that the authority failed to prove service of the show cause notice on the petitioner.

What did the court decide?

The ex parte order dated 10.07.2015 and the consequential demand notice dated 17.7.2015 are both quashed and the matter remanded to the Assistant Commissioner to proceed afresh.

Lal Babu Eit Udyog Vs The State Of Bihar and Ors. — Patna HC (2016) — LawSathi Research

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IN THE HIGH COURT OF JUDICATURE AT PATNA

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Civil Writ Jurisdiction Case No.7522 of 2016

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Lal Babu Eit Udyog, a proprietorship concern having its office at Chonur Indrathar, P.O. Manigachhi, P.S. Manigachhi, District- Darbhanga-847422 through its proprietor, Madan Kumar Yadav, son of Sri Ramanand Yadav, resident of villageChonur Indrathar, P.O. Manigachhi, P.S. Manigachhi, District- Darbhanga-847422

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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

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

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10.07.2015 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. 1,19,000/-, for the year 2014-15.

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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.7522 of 2016 dt.11-05-2016

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2/2

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although it is stated that notices were issued on 30.5.2015 fixing the date of hearing on 19.6.2015 but upon the petitioner not appearing in the matter, the ex parte order was passed on 10.7.2015, 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 10.07.2015 and the consequential demand notice dated 17.7.2015 are both quashed and the matter is remanded to the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga to proceed afresh in accordance with law.

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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 Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga on 1^st July, 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.

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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
CAVDATE
UploadingDate 22.06.2016
Transmission Date

Lal Babu Eit Udyog v. The State Of Bihar and Ors.

Case brief

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Lal Babu Eit Udyog v. The State Of Bihar and Ors.

Case brief

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