Patna High CourtCWJC/10801/2016disposed

Food Corporation Of India v. The State Of Bihar And ORS

2016-07-20Mr. Justice Ahsanuddin Amanullah,Mr. Justice Hemant Gupta2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.10801 of 2016 =========================================================== Food Corporation of India a Government of India undertaking having its Regional Office at Arunachal Bhawan, Exhibition Road, Patna through its Assistant General Manager (Taxation) Shri Ashutosh Dwivedi aged about 42 years, son of late Shri B.N. Dwivedi resident of A - 402 Harihar Apartment, Magistrate Colony, Ashiana Nagar, District - Patna.

.... .... Petitioner

Versus

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

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

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

4. The Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna.

5. The Assistant Commissioner of Commercial Taxes, Patliputra Circle, Patna. .... .... Respondents =========================================================== Appearance :

For the Petitioner :

For the Respondents : Mr. Vikash Kumar, A.C. to P.A.A.G. =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 20-07-2016 The present writ application is directed against an order dated 14th of May, 2016 passed by the Joint Commissioner, Commercial Taxes (Appeal), Central Division, Patna relating to Assessment Year 2012-13.

2. Learned counsel for the respondents points out that similar order pertaining to another assessment year was challenged by the petitioner in C.W.J.C. No. 10371 of 2016 wherein this Court

Patna High Court CWJC No.10801 of 2016 dt.20-07-2016 2 /2 dismissed the writ application on the ground that the petitioner has alternative statutory remedy of appeal.

3. In view of the order passed in C.W.J.C. No. 10371 of 2016, the present writ application is dismissed with liberty to the petitioner to avail the statutory remedy of appeal in accordance with law.

(Hemant Gupta, J) (Ahsanuddin Amanullah, J) P.K.P.

N.A.F.R.