M/S Dalmia Cement (Bharat) Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.3764 of 2022 ====================================================== M/s Dalmia Cement (Bharat) Ltd. A Company incorporated under the provisions of the Companies Act having its Registered Office at Dalimiapuram, District- Tiruchirapalli, Tamil Nadu and principal place of business at 6th floor, Nutan Plaza, Bandar Bagicha, PS Kotwali, DistrictPatna through its Manager (Finance and Accounts) - cum- Authorized Signatory, Saroj Kumar Behera, Aged about 42 years, Gender male, Son of Shri Resident of B-5, Flat No. 205, Subhash Nagar Housing Complex, P.S. Serampore M, District- Hooghly (West Bengal). ... ... Petitioner/s

Versus

1.

The State of Bihar Through the Secretary cum Commissioner State Tax, Department of Commercial Taxes, Vikash Bhavan, Bailey Road, Patna. 2.

The Joint Commissioner, State Tax, Special Circle, Patna. 3.

The Deputy Commissioner, State Tax, Special Circle, Patna. 4.

The Assistnat Commissioner, State Tax, Special Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. S. D. Sanjay, Sr. Advocate Mr. Mohit Agarwal, Advocate Mr. Akshat Agarwa, Advocate Mr. Anand Kumar, Advocate Ms. Sushila Agarwal, Advocate Ms. Sushmita, Advocate For the Respondent/s :

Mr.Vikash Kumar (SC11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) Date : 09-03-2022 Heard learned counsel for the parties.

The petitioner has prayed for the following relief/s :-

2/5

3/5 It is submitted by learned senior counsel for the petitioner that Annexure-11 is the assessment order dated

4/5 31.12.2021 for the financial year 2016-17, passed by the respondent No.4, namely, the Assistant Commissioner, State Tax, Special Circle, Patna, in which amount of Rs. 2,65,20,684/- has been calculated as interest for delayed payment. It is further submitted that in the previous financial year, there were excess amount deposited by the petitioner, which were lying in the coffer of the State and in the assessment year 2016-17, those excess amount had been adjusted against the demand notice.

Petitioner is aggrieved with the calculation of interest amount of Rs. 2,65,20,684/-, as certain amount were lying with the Department, as an excess tax paid by the petitioner. As such, there was no occasion for imposing any interest upon the said amount.

Learned senior counsel for the petitioner further submits that he has already filed a representation dated 29.12.2021, as contained in Annexure-10, before the Assessing Officer, Patna Special Circle, Patna, to the effect that since the petitioner has already deposited excess amount, which has been adjusted against the demand notice, as such, he is not liable to pay interest on the demand notice. However, although the Assessing Officer has taken note of Annexure-10 filed by the

5/5 petitioner, but no discussion or finding has been recorded by the Assessing Officer with respect to Annexure-10. In such view of the matter, the order dated 31.12.2021, passed by the respondent No.4, namely, the Assistant Commissioner, State Tax, Special Circle, Patna, by which liability has been shown to the petitioner to pay interest to the tune of Rs. 2,65,20,684/-, is set aside. The writ petition is disposed of with liberty to the petitioner to appear before the Assessing Officer, Patna Special Circle, Patna, on 14.03.2022 at 10.30 A.M., along with a copy of this order. The Assessing Officer shall hear the petitioner and pass a fresh order with regard to the liability of payment of interest, at the earliest.

Interlocutory Application(s), if any, also stands disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Ashwini/Sujit AFR/NAFR CAV DATE Uploading Date Transmission Date