The Patna High Court order (CWJC No. 8378 of 2021) directed a public authority refund amount under the Bihar Finance Act, 1981 within two months following principles of natural justice, reserving liberty to challenge.
Case remitted to the authority to decide on merits within two months following principles of natural justice.
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 Civil Writ Jurisdiction Case No. 8378 of 2021
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====================================================== Appearance : For the Petitioner/s : Mr. Apurva Kumar, Advocate For the Respondent/s : Mr. Pawan Kumar, A.C. to A.G.
====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)
===================================================== (The proceedings of the Court are being conducted by Hon’ble the Chief Justice/ Hon’ble Judges through Video Conferencing from their residential ofÏces/residences. Also, the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/ofÏces.)
Date : 07-07-2021
Petitioner has prayed for the following relief(s):
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Learned counsel for the petitioner, under instructions, states that petitioner shall be content if a direction is issued to the authority concerned to consider and decide the petitioner’s request, which is pending
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consideration for refund of the amount under the provisions of the Bihar Finance Act, 1981.
As prayed for, we dispose of the present petition in the following mutually agreeable terms:-
(a) Petitioner shall appear before Respondent No. 4 namely the Joint Commissioner, State Tax Department, Begusarai, Bihar on 9th of August, 2021 at 10:30 A.M., if possible through digital mode;
(b) Respondent No. 4 shall decide the case of the petitioner on merits after complying with the principles of natural justice;
(c) Opportunity of hearing shall be afforded to the parties. Also, opportunity to place on record all essential documents and additional materials in support of the claim shall be afforded to the parties, if so required and desired;
(d) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;
(e) Respondent No. 4 shall decide the case on merits expeditiously, preferably within a period of two months
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from the date of appearance of the petitioner;
(f) Liberty reserved to the petitioner to challenge the order, if required and desired;
(g) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;
(h) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;
(i) We have not expressed any opinion on merits and all issues are left open;
(j) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode;
The instant petition sands disposed of in the aforesaid terms.
Interlocutory Application(s), if any, also stands disposed of.
Learned counsel for the respondents undertakes to communicate the order to the appropriate authority
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through electronic mode.
Sujit/PKP-
AFR/NAFR CAV DATE Uploading Date 14.07.2021 Transmission Date
1 issue framed by the court
Whether the authority should be directed to decide the petition in accordance with the Bihar Finance Act, 1981.
1 provisions across 1 enactments
Petitioner
Respondent No. 4
The Chief Justice
S. Kumar Oral
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
