East India Udyog Limited v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.374 of 2022 In Civil Writ Jurisdiction Case No.1135 of 2022 ====================================================== East India Udyog Limited a registered company having its one of the place of business at House Number- 76, Kavi Raman Path, Nageshwar Colony, Boring Road, Patna, Bihar- 800001 through its authorised representative namely Mr. Vikash Kumar Male aged about 35 years son of Shri Dwarika Prasad Singh Resident of Plot No. 2500-B, KH.Number 82/24, Jain Colony, Jain Nagar, Tirthankar Nagar, Village- Karala, North West Delhi- 110081. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, Government of Bihar, Patna. 2.

The Additional Commissioner of State Taxes, (Appeal), Central Division, Patna.

3.

The Joint Commissioner of State Taxes, Patliputra Circle, Patna. ... ... Opposite Party/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Gautam Kumar Kejriwal, Advocate For the Opposite Party/s :

Mr.Vikash Kumar (S.C.11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE MR. JUSTICE S. KUMAR) (The proceedings of the Court are being conducted through Video Conferencing and the Advocates joined the proceedings through Video Conferencing from their residence.) 11-03-2022 Heard learned counsel for the parties.

This application has been filed by the petitioner for modification of order dated 31.01.2022 passed in C.W.J.C. No. 1135 of 2022, whereby petitioner was directed to appear before the respondent Assessing Authority and also to pay 10% of the amount in demand within four weeks. However, it is submitted that the petitioner due to the reasons mentioned in this application, could not appear and deposit the aforesaid amount

Patna High Court MJC No.374 of 2022(2) dt.11-03-2022 2/2 within the aforesaid period and, thus, petitioner seeks extension of the time for depositing the amount.

In the facts and circumstances of the case, this application is allowed.

The order dated 31.01.2022 passed in C.W.J.C. No. 1135 of 2022 is modified to the extent that the time for depositing amount is further extended by eight weeks from today.

(Sanjay Karol, CJ) ( S. Kumar, J) Rajiv/veenaU