M/S Galpha Laboratories Ltd. v. The Commercial Taxes Officer , Special Circle And ORS
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.2364 of 2015 M/s. Cachet Pharmaceuticals Pvt. Ltd., a Company registered under the Indian Company Act, 1956 having its office at Exhibition Road, Patna, through its Director, Sri Lalan Kumar Singh S/o Late Udit Narayan Singh Resident of Sandalpur, Biscoman Colony, Patna, Post office & Police Station Gulzarbagh, District - Patna
1. The Commercial Taxes officer, Special Circle, Patna
2. The State of Bihar through the Commissioner - Cum - Principal Secretary, Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Bailey Road, Patna
3. The Joint Commissioner of Commercial Taxes ( Appeals ), Central Civil Writ Jurisdiction Case No.2373 of 2015 M/s. Cachet Pharmaceuticals Pvt. Ltd., a company registered under the Indian Company Act, 1956 having its local office at Exhibition Road, Patna, through its Director, Sri Lalan Kumar Singh S/o Late Udit Narayan Singh, aged about 72 years Resident of Sandalpur, Biscoman Colony, Patna, Post Office AND Police Station Gulzarbagh, District Patna.
1. The Commercial Taxes officer Special Circle, Patna. Road, Patna.
Civil Writ Jurisdiction Case No.2379 of 2015 M/s. Cachet Pharmaceuticals Pvt. Ltd. a company registered under the Indian Company Act, 1956 having its local Office at Exhibition Road, Patna, through its Director, Sri Lalan Kumar Singh S/o Late Udit Narayan Singh, Resident of Sandalpur Biscoman Colony, Patna, Post Office & Police Station - Gulzarbagh, District - Patna.
1. The Commercial Taxes officer, Special Circle, Patna.
2. The State of Bihar through the Commissioner-Cum-Principal Secretary, Road, Patna.
Civil Writ Jurisdiction Case No.2770 of 2015 M/s. Galpha Laboratories Ltd., a company registered under the Indian Companies Act, 1956, having its local office at Exhibition Road, Patna800001,Bihar through its Deputy Manager (Accounts), Sri Sushil Kumar Thakur, aged about 51 years, S/o Sri Ram Swarth Thakur, resident of Mahavir Nagar P.O. G.P.O., P.S. Beur, District Patna-800002, Bihar
1. The Commercial Taxes officer Special Circle, Patna Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Bailey Road, Patna Civil Writ Jurisdiction Case No.2773 of 2015 M/s. Galpha Laboratories Ltd. Exhibition Road, Patna-800001, Bihar through its Deputy Manager (Accounts), Sri Sushil Kumar Thakur, Aged about 51 years, S/o Sri Ram Swarth Thakur, Resident of Mahavir Nagar, P.O, G.P.O, PS- Beur, District- Patna-800002, Bihar.
1. The Commercial Taxes Officer , Special Circle , Patna.
2. The State of Bihar through the Commissioner-Cum-Principal Secretary, Commercial Taxes, Bihar, Patna.
Civil Writ Jurisdiction Case No.2788 of 2015 M/s. Galpha Laboratories Ltd. Exhibition Road, Patna- 800001, Bihar through its Deputy Manager(Accounts), Sri Sushil Kumar Thakur, aged about 51 years, S/o Sri Ram Swarth Thakur Resident of Mahavir Nagar, P.O, G.P.O, PS- Beur, District- Patna-800002, Bihar.
1. The Commercial Taxes officer, Special Circle , Patna.
2. The State of Bihar through the Commissioner-Cum-Principal Secretary, Commercial Taxes, Bihar, Patna.
Civil Writ Jurisdiction Case No.2832 of 2015 M/s. Cachet Pharmaceuticals Pvt. Ltd. a company registered under the Indian Company Act, 1956 having its local office at Exhibition Road, Patna through its Director Sri Lalan Kumar Singh S/o Late Udit Narayan Singh aged about 72 years R/o Sanalpur, Biscoman Colony, Patna Post Office & Police Station Gulzarbagh, District Patna
1. The Commercial Taxes officer Special Circle, Patna
2. The State of Bihar through the Commissioner cum Principal Secretary, Road, Patna
3. The Joint Commissioner of Commercial Taxes (Appeals) Central Civil Writ Jurisdiction Case No.4010 of 2015 M/s. Galpha Laboratories Ltd., Exhibition Road, Patna - 800001, Bihar through its Deputy Manager (Accounts), Sri Sushil Kumar Thakur S/o Sri Ram Swarth Thakur Resident of Mahavir Nagar P.O., G.P.O., P.S. - Beur, District - Patna - 800002, Bihar.
1. The Commercial Taxes officer, Special Circle, Patna. Commercial Taxes, Bihar, Patna.
Appearance :
(In all the cases) For the Petitioner/s : Mr. Ajay Kumar Rastogi with Parijat Sourav, Advocates
For the Respondent/s : Mr. Sandeep Kumar, G.A.8 with Mr. Rajesh Ranjan, AC to G.A. 8 (In CWJC Nos. 2364, 2373, 2379, 2788 & 2832, all of 2015) For the Respondents : Mr. Purnendu Singh, G.P. 27 (In CWJC Nos. 2770 & 2773, all of 2015) For the Respondents : Mr. Ran Nandan Prasad, S.C. 9 (In CWJC No. 4010 of 2015) CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 27-08-2015 Learned counsels for the parties are agreed that the matters are squarely covered by the decision of this Court dated 4.5.2015 in CWJC No. 18626 of 2014 and its analogous cases and submit that the matters may be disposed of in terms of the said order.
In the above circumstances, these writ applications are disposed of in terms of the order dated 4.5.2015 passed in CWJC No. 18626 of 2014 (M/s. Mapra Laboratories Pvt. Ltd. vs. The Commercial Taxes Officer, Special Circle & Anr.) and its analogous cases.
(Ramesh Kumar Datta, J) (Anjana Mishra, J) spal/- U