Single judge order where this Court allowed sufficient cause for delay and directed the Commercial Taxes Tribunal to condone the same and hear appeals on merits.
The order dated 29.04.2019 rejecting appeals on limitation was set aside; appeals were directed to be registered and heard on merits before the Commercial Taxes Tribunal by 18.03.2020.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.87 of 2020
| ============== Progressive Constr The State of Bihar ============== |
================= uctions Ltd. Versus ================= |
======================= ... ... Appellant/s ... ... Respondent/s ======================= |
|---|---|---|
| ============== | with Miscellaneous Appeal ================= |
No. 86 of 2020 ======================= |
| Progressive Constr | uctions Ltd. | |
| The State of Bihar | Versus | ... ... Appellant/s |
| ... ... Respondent/s |
||
| ============== ============== |
================= with Miscellaneous Appeal ================= |
======================= No. 88 of 2020 ======================= |
| Progressive Constr | uction Ltd. | |
| The State of Bihar | Versus | ... ... Appellant/s |
| ... ... Respondent/s |
||
| ============== ============== |
================= with Miscellaneous Appeal ================= |
======================= No. 94 of 2020 ======================= |
| Progressive Constr | uction Ltd. | |
| The State of Bihar | Versus | ... ... Appellant/s |
| ... ... Respondent/s |
||
| ============= ============= |
================ with Miscellaneous Appeal ================ |
======================= No. 95 of 2020 ======================= |
| Progressive Constr | uction Ltd. | |
| The State of Bihar | Versus | ... ... Appellant/s |
Patna High Court MA No.87 of 2020(2) dt.14-02-2020
2/4
... ... Respondent/s
======================================================
Appearance : For the Appellant/s : Mr.Gautam Kumar Kejriwal, Adv. For the Respondent/s : Mr.Vikash Kumar (SC 11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
2 14-02-2020 The appellant was permitted to prefer an appeal vide order dated 17.01.2020 passed in M.A. No.422 of 2019, titled as Progressive Construction Ltd Vs. The State of Bihar & Ors. (in M.A. No.87 of 2020), M.A. No.423 of 2019, titled as Progressive Construction Ltd Vs. The State of Bihar & Ors. (in M.A. No.86 of 2020), M.A. No.421 of 2019, titled as Progressive Construction Ltd Vs. The State of Bihar & Ors. (in M.A. No.88 of 2020), M.A. No.425 of 2019, titled as Progressive Construction Ltd Vs. The State of Bihar & Ors. (in M.A. No.94 of 2020) and M.A. No.420 of 2019, titled as Progressive Construction Ltd Vs. The State of Bihar & Ors. (in M.A. No.95 of 2020) before the statutory authority. It is seen that vide order dated 29.04.2019, the authority i.e. Chairman of the Commercial Taxes Tribunal has rejected the petitioner’s appeal only on the ground of limitation.
The said orders stand passed in Appeal Case No.MZ116 of 2018, Appeal Case No.MZ-117A of 2018, Appeal Case
Patna High Court MA No.87 of 2020(2) dt.14-02-2020 3/4
No.MZ-118 of 2018, Appeal Case No.MZ-117 of 2018 and Appeal Case No.MZ-119 of 2018 respectively, all titled as M/s Progressive Constructions Ltd., Kalambagh Chowk, Ramna, Muzaffarpur-842002.
The delay, in our considered view, in preferring the appeal stands substantially explained, more so when the petitioner has been pursuing the remedies before different fora, including this Court. As such, the delay needs to be condoned. Accordingly, the order dated 29.04.2019 passed by learned Chairman of the Commercial Taxes Tribunal is set aside.
The appeal be registered and heard on merits.
We direct the parties to appear before the appellate
authority i.e. Commercial Taxes Tribunal, Bihar, Patna on 18.03.2020 at 10:30 a.m.
Parties undertake to fully co-operate and not take any unnecessary adjournment.
We only hope and expect the Tribunal to decide the appeal on merits, expeditiously and preferably within a period of three months thereafter.
Needless to add, the authority shall decide the appeal on merits after fully complying with the principles of natural justice. We clarify that we have not entered into the merits of the
Patna High Court MA No.87 of 2020(2) dt.14-02-2020 4/4
matter and all issues stand left open.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/-pallavi/ U
1 issue framed by the court
Whether the delay in preferring appeals before the Commercial Taxes Tribunal stands substantially explained and deserves to be condoned.
1 provisions across 1 enactments
Progressive Construction Ltd.
The State of Bihar
Sanjay Karol
S. Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
