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

Patna High Court CWJC No.2930 of 2016 (2) dt.15-02-2016

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2930 of 2016 ====================================================== M/s. Muskan Bricks, Sabodangi, P.S. Thakurganj District Kishanganj through its Proprietor Sunita Singh Wife of Upendra Singh resident of village - Thakurganj, P.S. Thakurganj, District - Kishanganj .... .... Petitioner

Versus

1. The State of Bihar through the Commissioner cum - Principal Secretary, Commercial Taxes Department, Bihar having its Office at Vikash Bhawan, Bailey Road, Patna

2. The Assistant Commissioner of Commercial Taxes, Kishanganj Circle, Kishanganj, District - Kishanganj

3. The Commercial Taxes Officer, Kishanganj Circle, Kishanganj, District Kishanganj .... .... Respondents ====================================================== Appearance :

For the Petitioner/s : Mr. Bimal Kumar, Advocate For the Respondent/s : Mr. A.C. to G.A. 9 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 15-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.

The petitioner seeks quashing of the order dated 9.6.2015 for the period 2014-15 passed by the Assistant Commissioner, Commercial Taxes, Kishanganj Circle. The order has been passed under Section 8 of the Bihar Tax On Entry of Goods into Local Area for Consumption, Use or Sale therein Act, 1993 read with Section 25(2) of the Bihar Value Added Tax Act, 2005. The order clearly is appealable under the provisions of the Bihar Value Added Tax Act.

The writ application is, accordingly, dismissed with liberty to the petitioner to take recourse to appropriate statutory remedies.

(Ramesh Kumar Datta, J) (Sudhir Singh, J) spal/- U