M/S Mahalaxmi Bricks v. The State Of Bihar And ORS
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3148 of 2016 ====================================================== M/s. Mahalaxmi Bricks, Barah Pothia, P.S. Thakurganj District Kishanganj through its Proprietor Binod Kumar Agrawal son of Shankar Lal Agrawal, 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, DistrictKishanganj. .... .... Respondents ====================================================== Appearance :
For the Petitioner/s : Mr. Bimal Kumar, Advocate For the Respondent/s : Mr. Purnendu Singh, G.P. 27 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 16-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the order dated 16.7.2015 for the period 2013-14 passed by the Assistant Commissioner, Commercial Taxes, Kishanganj Circle 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 31 of the Bihar Value Added Tax Act, 2005 and the consequential demand notice dated 16.7.2015. Admittedly the petitioner has alternative statutory remedy available in the said matter. In the aforesaid circumstances, the writ application is dismissed with liberty to the petitioner to take recourse to
Patna High Court CWJC No.3148 of 2016 (2) dt.16-02-2016 alternative statutory remedy of appeal available to it. In case, such an appeal is filed along with an application for condonation of delay within a period of two weeks from today, then the appellate authority shall consider the same keeping in view the fact that a large number of matters relating to brick kiln had been pending before this Court which have only been recently disposed of. (Ramesh Kumar Datta, J) (Sudhir Singh, J) spal/- U