Allowed

Progressive Constructions Ltd. v. The State of Bihar

Patna HC14 Feb 2020MA/87/2020

Case brief

AI extract

What is this about?

In five consolidated miscellaneous appeals, Patna High Court condoned the delay in preferring appeals by Progressive Construction Ltd. against the commercial tax assessment authority, setting aside the rejection order on limitation and directing regular hearing on merits.

What did the court decide?

Order dated 29.04.2019 passed by Chairman of Commercial Taxes Tribunal setting aside the appeal on ground of limitation was set aside. Appeals directed to be registered and heard on merits.

Progressive Constructions Ltd. Vs The… — Constitutional and Fundamental Rights | Patna HC (2020)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.87 of 2020

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============== 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

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Patna High Court MA No.87 of 2020(2) dt.14-02-2020

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2/4

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... ... Respondent/s

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======================================================

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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

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(Per: HONOURABLE THE CHIEF JUSTICE)

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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.

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The said orders stand passed in Appeal Case No.MZ116 of 2018, Appeal Case No.MZ-117A of 2018, Appeal Case

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Patna High Court MA No.87 of 2020(2) dt.14-02-2020 3/4

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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.

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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.

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The appeal be registered and heard on merits.

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We direct the parties to appear before the appellate

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authority i.e. Commercial Taxes Tribunal, Bihar, Patna on 18.03.2020 at 10:30 a.m.

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Parties undertake to fully co-operate and not take any unnecessary adjournment.

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We only hope and expect the Tribunal to decide the appeal on merits, expeditiously and preferably within a period of three months thereafter.

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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

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Patna High Court MA No.87 of 2020(2) dt.14-02-2020 4/4

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matter and all issues stand left open.

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(Sanjay Karol, CJ)

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( S. Kumar, J)

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K.C.Jha/-pallavi/ U

Progressive Constructions Ltd. v. The State of Bihar

Case brief

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Progressive Constructions Ltd. v. The State of Bihar

Case brief

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