Disposed

The Deputy Chief Material Manager, East Central Railway, Samastipur v. The State of Bihar and Ors.

Patna HC10 Dec 2020CWJC/3785/2019

Case brief

AI extract

What is this about?

The petition allowed the taxpayer to file an appeal against the tax assessment order within two months, protecting against limitation bar, while expressly reserving all issues on merits and disposing without adjudication.

What did the court decide?

Petitioner permitted to file appeal within two months without limitation issue being raised; all other issues left open.

The Deputy Chief Material Manager, East… — Constitutional and Fundamental Rights | Patna HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.3785 of 2019

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The Deputy Chief Material Manager, East Central Railway, Samastipur having its office at General and Mechanical Store Depot, P.S. Samastipur Dist Samastipur through Senior Material Manager/Store Depot/ECR, Samastipur Sujit Kumar, (aged about 42 years), Male, Son of Sri Shyam Narain Roy, Resident of Nalapaar, Jai Prakash Nagar, P.S.- Phulwari, Dist- Patna

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... ... Petitioner/s

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Versus

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The State of Bihar, through the Principal Secretary cum Commissioner of Commercial Taxes, Bihar, Patna

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The Deputy Commissioner of Commercial Taxes Samastipur Circle, Samastipur

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The Assistant Commissioner of Commercial Taxes, Samastipur Circle, Samastipur

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The Commercial Taxes Officer, Samastipur Circle, Samastipur

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The Reserve Bank of India, Patna through its General Manager, South Gandhi Maidan, Patna

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... ... Respondent/s

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Appearance :

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For the Petitioner/s : Mr. D.K.Sinha, Sr. Advocate. For the Respondent/s : Mr. Vikah Kumar, SC 11

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PRABHAT KUMAR SINGH ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

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Date : 10-12-2020

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Petitioner has prayed for the following relief(s):-

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“i] For quashing the order dt. 13.07.2018 passed by the respondent Commercial Taxes Officer, Samastipur Circle, Samastipur for the period 201516 by which he has passed the order of assessment under the provisions of Bihar Tax on Entry of Goods into the Local Area for Consumption, Use or Sale Therein Act, 1993 (hereinafter referred to be as the Bihar Entry Tax Act’) and has acceded his jurisdiction in imposition tax on re-printed rail

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Patna High Court CWJC No.3785 of 2019 dt.10-12-2020 2/4

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tickets which is not a scheduled goods under the provisions of the said Act and hence has acted beyond his authority;

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ii] For a declaration that the imposition of tax on goods being not a part of the scheduled goods under the Bihar Entry Tax Act, 1993 is wholly without any authority of law and as such liable to be interfered with;

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iii] For a declaration that the impugned order has been passed ignoring the order of this Hon’ble Court dt. 13.04.2018 passed in CWJC No. 5498/2016 while imposing penalty against the petitioner;

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iv] For quashing of the imposition of penalty without considering that in the facts of the present case no penalty could have been imposed against the petitioner, in view of the law laid down by this Hon’ble Court in the case of Union of India Vs. State of Bihar, reported in (2012) 4 PLJR 216; and/or for any other reliefs for which the petitioner may be found entitled to in the facts and circumstances of the present case.

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After the matter was heard for some time, Mr. D.K.Sinha, learned senior counsel appearing on behalf of the petitioner, under instructions, states that petitioner may be permitted to prefer an appeal against the impugned order before the Appellate Authority.

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Permission granted.

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Shri Vikash Kumar, learned Standing Counsel No.

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Patna High Court CWJC No.3785 of 2019 dt.10-12-2020 3/4

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11, states that if such an appeal is preferred within a period of two months from today, the issue of limitation shall neither be raised nor allowed to come in the way of adjudication of the appeal on merits.

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Statement accepted and taken on record.

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As such, petition stands disposed of in the following

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terms:-

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(a) Petitioner is permitted to prefer an appeal within a period of two months from today, if possible, through digital mode.

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(b) in the event of appeal being preferred within a period of two months from today, the issue of limitation shall not come in the way of adjudication of the appeal on merits;

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(c) opportunity shall be granted to the parties to place on record all essential documents and materials, if so required and desired;

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(d) petitioner through learned counsel undertakes to fully cooperate and not take unnecessary adjournment;

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(e) the authority shall decide the appeal on merits, in compliance of the principles of natural justice;

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(f) equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in

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Patna High Court CWJC No.3785 of 2019 dt.10-12-2020 4/4

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accordance with law;

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(g) We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with, in accordance with law and with reasonable dispatch.

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(h) we have not expressed any opinion on merits and all issues are left open;

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(i) if necessary, proceedings during the time of current Pandemic [Covid-19] would be conducted through digital mode;

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(j) liberty reserved to the petitioner to challenge the order, if required and desired.

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The instant petition sands disposed of in the aforesaid terms.

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Interlocutory Application(s), if any, also stands

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disposed of.

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(Sanjay Karol, CJ)

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( Prabhat Kumar Singh, J)

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sujit/-

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AFR/NAFR
CAV DATE
Uploading Date	14.12.2020
Transmission Date

The Deputy Chief Material Manager, East Central Railway, Samastipur v. The State of Bihar and Ors.

Case brief

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The Deputy Chief Material Manager, East Central Railway, Samastipur v. The State of Bihar and Ors.

Case brief

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