Polycab India Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.963 of 2022 ====================================================== Polycab India Ltd. (formerly known as Polycab Wires Private Limited) having its place of business at Plot No. 1780, Sampatchowk, Near Usha Martin School, Patna Gaya Road, Patna Bihar- 800007 through its authorised representative namely Santosh Kumar male aged about 39 years son of Suresh Prasad resident of 130, Sideshwar Nagar, Mainpura, Near Devi Mandir, Patna G.P.O., Patna, Bihar- 800001.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of Commercial Taxes, Government of Bihar, Patna. 2.

The Additional Commissioner of State Taxes (Appeals), Patna West Division, Patna.

3.

The Assistant Commissioner of State Taxes, West Circle, Patna. (2015- 2016 Central Sales Tax Act, 1956) ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Gautam Kumar Kejriwal, Advocate For the Respondent/s :

Mr. Vikash Kumar, SC-11 ====================================================== 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 : 25-01-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):-

Patna High Court CWJC No.963 of 2022 dt.25-01-2022 2/3 Petitioner has already deposited 20% of the assessed tax which is a condition precedent for maintaining the appeal and has further been directed by the appellate authority (Annexure 2) to pay 40% of disputed amount of 1,99,94,196/- ₹ for grant of stay during pendency of appeal.

After hearing both the parties and considering their submissions and materials available on record, this Court directs petitioner to deposit additional 10% of the disputed amount and upon said deposit, the realization of the amount in question shall remain stayed during pendency of appeal. Petitioner shall appear before the Appellate Authority

Patna High Court CWJC No.963 of 2022 dt.25-01-2022 3/3 on 28th of February, 2022 at 10.30 A.M. Also, petitioner undertakes to fully cooperate in the proceedings and not take any unnecessary adjournment.

The appellate authority is further directed to dispose of appeal filed by the petitioner within two months from the date of receipt/production of a copy of order passed by this Court. With aforesaid observation and direction, this writ petition stands disposed of.

In the peculiar facts of this case, we have passed the order and the same should not be treated as a binding precedence.

(Sanjay Karol, CJ) (S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 27.01.2022 Transmission Date