M/S. Sai Bricks Udyog v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11872 of 2016 =========================================================== M/s. Sai Bricks Udyog through its Partner Nitu Kumari, Wife of Sri Kumar Amit, resident of Village- Bhadai, Police Station- Aurai in the district of Muzaffarpur. .... .... Petitioner

Versus

1. The State of Bihar through the Principal Secretary, Commercial Taxes Department, Government of Bihar, Patna.

2. The Principal Secretary, Commercial Taxes Department, Government of Bihar, Patna.

3. The Deputy Commissioner, Commercial Taxes, Hajipur Circle, Hajipur.

4. The Assistant Commissioner, Commercial Taxes, Hajipur Circle, Hajipur.

5. The Commercial Tax Officer, Hajipur Circle, Hajipur. .... .... Respondents =========================================================== Appearance :

For the Petitioner/s : Mr. Sunil Kumar, Advocate Mr. Susant Kumar, Advocate For the Respondent/s : Mr. Ajay Kr. Rastogi, AAG-10 =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 27-07-2016 Heard learned counsel for the parties.

2. The challenge in the present writ application is to an order passed by the Commercial Tax Officer, Hajipur Circle, Hajipur on 6th of June, 2015, whereby tax and penalty of Rs.1,62,000/- were imposed on the ground that the petitioner as a brick kiln manufacturer has used coal imported from outside the State for which no tax has been paid.

3. Such order is an appealable order. Therefore, the present writ application is disposed of with liberty to the petitioner to

Patna High Court CWJC No.11872 of 2016 dt.27-07-2016 2/2 avail the remedy of appeal in accordance with law. (Hemant Gupta, J) (Ahsanuddin Amanullah, J) Narendra/- AFR/NAFR N.A.F.R.

CAV DATE N.A.

Uploading Date 05.08.2016 Transmission Date