M/S. Royal Automobiles v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.19698 of 2016 =========================================================== M/s. Royal Automobiles a partnership firm at Daud Bigha, Near Devi Mandir, Main Road, Kankarbagh, Patna - 800020 through it's authorized signatory namely Sri Rajesh Kumar Goyal, aged about 40 years, son of late V.K. Goyal, r/o Road No. 15, Indrapuri, P.S. Patliputra, District Patna ..... .... Petitioner

Versus

1. The State of Bihar through the Principal Secretary-cum-Commissioner of Commercial Taxes, Bihar Patna having it's office at Vikas Bhawan, New Secretariat, Patna.

2. The Commissioner of Commercial Taxes, Bihar Patna New Secretariat Bailey Road, Patna.

3. The Deputy Commissioner of Commercial Taxes, Integrated Check Post, Karmnasa, Bhabhua.

4. The Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmnasa, Bhabhua.

5. The Commercial Taxes Officer, Integrated Check Post, Karmnasa, Bhabhua. .... .... Respondents =========================================================== Appearance :

For the Petitioner : Mr. Prakash Chandra Agrawal Mr. Gautam Kejriwal, Advocates For the Respondents : Mr. Anil Kr. Sinha- GA 1 Mr. Pawan Kumar, AC to GA 1 =========================================================== CORAM: HONOURABLE THE ACTING CHIEF JUSTICE And HONOURABLE MR. JUSTICE VIKASH JAIN ORAL JUDGMENT (Per: HONOURABLE THE ACTING CHIEF JUSTICE) Date: 09-12-2016 Heard learned counsel for the petitioner and learned counsel for the State.

Although the writ application has been filed for quashing of the order dated 28.11.2016 passed by the Respondent No. 3, the Deputy Commissioner of Commercial Taxes, Integrated Check Post, Karmnasa, Bhabhua by which he has imposed penalty under Section 60(4)(b) read with Section 56(4)(b) of the Bihar Value Added

Patna High Court CWJC No.19698 of 2016 dt.09-12-2016 2/2 Tax Act, 2005 (hereinafter referred to as "the Act") but ultimately learned counsel for the petitioner submits that he may be given the liberty to take recourse to his statutory remedies under the Act and in the meantime, the transport vehicle along with the goods laden thereon may be directed to be released on production of Bank Guarantee to the extent of the penalty levied. The writ application is, accordingly, disposed of with a direction that upon the petitioner furnishing Bank Guarantee for Rs. 6,93,000/-, the vehicle in question shall be released forthwith by the respondents.

Learned State Counsel is directed to inform the respondent-authorities about this order who shall ensure release of the vehicle No. NL 02G-7532 along with the goods without insisting upon a certified copy of the order.

(Hemant Gupta, ACJ) (Vikash Jain, J) AFR/NAFR NAFR CAV DATE N.A.

Uploading Date 14.12.2016 Transmission Date B.T/- N.A.