M/S Green Polytubes Pvt. Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2595 of 2022 ====================================================== M/s Green Polytubes Pvt. Ltd. a Private Limited Company incorporated under the provisions of Companies Act, 1956, having its registered office at 401 A, Narayan Plaza, Exhibition Road, Patna, through its Director Arun Kumar Rungta, aged about 63 years, male, son of Hari Ram Rungta, Resident of Flat No. 5-D, Durga Vihar Apartment, S.P. Verma Road, P.S. Gandhi Maidan, District-Patna.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Chief Secretary, Government of Bihar, Patna. 2.

The Principal Secretary-cum-Commissioner, Department of Commercial Taxes (State) now known as Department of State Taxes, Government of Bihar, Patna.

3.

The Principal Secretary, Department of Industry, Vikas Bhavan, Bailey Road, Patna.

4.

The Director of Industries (Technical Development), Government of Bihar, Vikas Bhavan, Bailey Road, Patna.

5.

The Deputy Commissioner of Commercial Taxes now known as Joint Commissioner of State Taxes, Patna Special Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. S. D. Sanjay, Sr. Advocate Ms. Parul Prasad, Advocate Ms. Ananya Maitin, Advocate Mr. Akshat Agrawal, Advocate For the Respondent/s :

Mr. Vivek Prasad, GP.-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 21-02-2022 Heard learned counsel for the parties.

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

2/5

3/5

4/5 It is brought to our notice that the decision rendered by a coordinate Bench of this Court in CWJC No. 12104 of 2018, titled M/s Sunny Stars Hotels Private Limited has attained finality, inasmuch as, the Special Leave Petition preferred by the State stands dismissed by Hon'ble the Apex Court vide order dated 17.01.2020 passed in SLP (Civil) No. 43744 of 2021. Parties agree that the petition can be disposed of. Learned counsel for the petitioner, states that certain amount already stands paid to the petitioner. As such, petitioner shall be content if the petition is disposed of with liberty to the petitioner to approach the authority concerned by filing a representation within a period of four weeks, with a direction to the authority concerned to consider and decide the same within a period of four weeks from the date of its presentation.

Prayer allowed.

Without expressing any opinion on merits of the claim, petition is disposed of with the liberty/direction aforesaid. All issues on facts and law are left open.

Needless to say that while considering such request, principles of natural justice shall be followed and due opportunity of hearing afforded to the parties.

5/5 If aggrieved by the said order, the petitioner shall have liberty to approach this Court by way of separate petition(s), if so required and desired.

Equally, liberty is reserved to the petitioner to take recourse to such alternative remedies as are otherwise available in accordance with law.

We are hopeful that as and when petitioner takes recourse to such remedies, as are otherwise available in law, before the appropriate forum, the same shall be dealt with, in accordance with law and with reasonable dispatch. The petition stands disposed of in the aforesaid terms. Interlocutory application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) (S. Kumar, J) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 24.02.2022 Transmission Date