Disposed

Lumino Industries Limited v. The State of Bihar

Patna HC5 Sept 2024CWJC/7997/2024

Case brief

AI extract

What is this about?

Writ petition concerning a tax refund application. The court noted the application was filed before the wrong authority due to re-designation of the office. The court directed the petitioner to file the application before the Additional Commissioner of State Taxes and disposed of the writ petition without deciding merits.

What did the court decide?

Writ petition disposed of with direction to file application before the Additional Commissioner of State Taxes.

Lumino Industries Limited Vs The State of Bihar — Service and Employment | Patna HC (2024)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7997 of 2024

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Lumino Industries Limited a company incorporated under the Companies Act, 1956, having office at At Kasturba Path, C/o- Nirmala Prasad House No.9, P.S.- S.K.Puri, Boring Road, Patna-800001, Bihar.

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... ... Petitioner/s

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Versus

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The State of Bihar, through the Secretary, Ministry of Finance, Government of Bihar.

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The Assistant Commissioner of State Taxes, Patna Special Circle, Bihar.

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The Senior Manager, North Bihar Power Distribution Company Limited. Saharsa Circle, Bihar.

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... ... Respondent/s

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Appearance : For the Petitioner/s : Mr. Ranjan Kumar Sinha, Advocate For the Respondent/s : Mr. Vivek Prasad, Government Pleader (7) Mr. Kunal Tiwary, Advocate

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CORAM: HONOURABLE THE CHIEF JUSTICE and

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HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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6 05-09-2024

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On 28.08.2024, the following order was passed:

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The learned Government Advocate submits that the refund application has to be filed in the proper format before the Additional Commissioner, Patna Special Circle, Bihar.

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2. The learned Counsel for the petitioner submits that the application has been filed before the Joint Commissioner of Commercial Taxes, Patna Special Circle, Bihar.

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3. The Joint Commissioner of Commercial Taxes, Patna Special Circle is re-designated as the Additional Commissioner of State Taxes, Patna Special

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Patna High Court CWJC No.7997 of 2024(6) dt.05-09-2024 2/3

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Circle as per page no. 5 of the counter affidavit.

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4. The present application is seen to have been filed on 20.08.2024. The State Government shall get specific instruction as to whether the present application is properly filed.

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5. Post on 05.09.2024.

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The learned Government Pleader appearing for

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the State submits on instruction that a proper refund application has been filed on 28.08.2024, before the Additional Commissioner, State Taxes, Patna Special Circle, Bihar.

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The Additional Commissioner, State Taxes, Patna Special Circle, Bihar, shall be impleaded as the additional 4^th respondent. Since an application has been filed for refund, the petitioner shall appear before the 4^th respondent on 12.09.2024, on which date or on any other near date the matter shall be posted for hearing. The petitioner shall be entitled to file any documents to substantiate his claim; which shall be done within two weeks from the said date. The matter shall be disposed of at any rate within a period of three months from 12.09.2024.

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We make it clear that we have made no

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Patna High Court CWJC No.7997 of 2024(6) dt.05-09-2024 3/3

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observation on the merits of the matter and the petitioner would be left remedy to file an appeal or take further proceedings from the order passed by the 4^th respondent, if it is prejudiced.

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The writ petition stands disposed of.

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(K. Vinod Chandran, CJ)

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( Partha Sarthy, J)

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aditya/-

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Lumino Industries Limited v. The State of Bihar

Case brief

What is this about?

What did the court decide?

Lumino Industries Limited v. The State of Bihar

Case brief

What is this about?

What did the court decide?

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