Mrf Limited v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.15111 of 2016 =========================================================== MRF Limited, a Company incorporated under the Companies Act, 1956 having its registered office at 197/198, Emarat Al Harmen, Bank Road, P.O. G.P.O. , P.S.Gandhi Maidan, District Patna through its Office Manager, T.K. Sarnath, son of Late T.K. Vedantam, resident of Flat No. 103, Veena Shree Apartment, P.O. Punaichak, P.S. Shastri Nagar, District - Patna. .... .... Petitioner/s

Versus

1. The State of Bihar through Commissioner of Commercial Taxes, Bihar, having its office at Vikas Bhawan, Bailey Road, Patna.

2. Commercial Taxes Officer Integrated Check Post, Rajauli, Nawadah. .... .... Respondent/s =========================================================== Appearance :

For the Petitioner/s :

Mr. D.V.Pathy, Advocate.

Mrs. Manjhu Jha, Advocate.

Mr. Sada Shiv Tiwari, Advocate.

For the Respondent/s :

Mr. Vikash Kumar, SC-11 =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 20-09-2016 Heard learned counsel for the petitioner and learned counsel for the State.

Learned counsel for the petitioner submits that the petitioner may be given the liberty to take recourse to its statutory remedies under the Bihar Value Added Tax Act, 2005 (hereinafter referred to as "the Act"), against the order dated 20.08.2016 passed by the Commercial Taxes Officer, Integrated Check Post, Rajauli,

Patna High Court CWJC No.15111 of 2016 dt.20-09-2016 2/2 Nawadah imposing penalty under Section 60(4)(b) read with Section 56(4)(b) of the Act. He further prays that in the meantime, the transport vehicle bearing registration no. BR-01GC- 2737 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. 3,89,280/-, the vehicle in question shall be released forthwith by the respondents.

Learned State Counsel is directed to inform the respondentauthorities about this order who shall ensure release of the vehicle No. BR-01GC- 2737 with the goods without insisting upon a certified copy of the order.

(Hemant Gupta, J) (Ahsanuddin Amanullah, J) Sujit/- AFR/NAFR NAFR CAV DATE N/A Uploading Date 29.09.2016 Transmission Date N/A