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Patna High CourtCWJC/11120/2018disposed

Mahindra And Mahindra Ltd. v. The State Of Bihar And ORS

2020-12-17The Chief Justice -,Mr. Justice S. Kumar2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11120 of 2018 ====================================================== Mahindra and Mahindra Ltd. (Jeep Division) a company incorporated under the Companies Act, 1956 having its office at Alankar Business Place, Boring Canal Road, Patna through its Manager Commercial, Prasenjeet Sen Gupta, son of Late Jahar Sen Gupta, resident of Plot No.1, Khesra No. 36, Himcity, Part- 2, Near Baba Hospital, Kanchanpur, Matyari P.O. P.S. Chinhut, Lucknow.

... ... Petitioner/s

Versus

1.

The State of Bihar through Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Patna. 2.

The Joint Commissioner of Commercial Taxes Appeals, Central Division, Patna.

3.

Asst. Commissioner of Commercial Taxes, Patliputra Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.D.V.Pathy, Advocate For the Respondent/s :

Mr.Vikash Kumar -SC11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 17-12-2020 Petitioner has prayed for the following relief(s):- "i) the order dated 04.02.2017 (as contained in Annexure-5) passed by the respondent no. 3 for the period 2013-14 under Section 8 of the Bihar Tax on Entry of Goods into Local Areas for Consumption Use or Sale Therein Act, 1993 read with 31 of the Bihar Value Added Tax Act, 2005 the extent of charge of interest under Section 39 (4) of the said Act be quashed.

ii) the order dated 10.03.2018 passed by the respondent no. 2 in ST/PR-417/2016-17 for the period 2013-14 (as contained in Annexure-6) be

Patna High Court CWJC No.11120 of 2018(5) dt.17-12-2020 2/2 quashed.

iii) for granting any other relief(s) to which the petitioner is otherwise found entitled to."

Mr. D.V.Pathy, learned counsel for the petitioner states that with the passage of time, the present petition has become infructuous, more so, the dispute inter se the parties settled by resorting to the mechanism of settlement of disputes provided by the department.

Statement accepted and taken on record.

Petition stands disposed of.

Interlocutory application, if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) sujit/- U