Patna High CourtCWJC/5294/2016disposed

P S R Highway Carriers Of India v. The State Of Bihar And ORS

2016-03-16Mr. Justice Ramesh Kumar Datta,Mr. Justice Hemant Gupta2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.5294 of 2016 =========================================================== PSR Highway Carriers of India, having its registered office at Plot No.- 213, Industrial Area, Phase-2, P.O. & P.S.- Panchkula, District- Panchkula, StateHaryana, through Truck Driver Md. Samsuddin, Age- 26 years, having registration number of truck UP21BN/0840, Resident of Village- Chack Fazalpur, PO & PSKundarki, District- Muradabad, PIN- 244001 (Uttar Pradesh). .... .... Petitioner

Versus

1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikash Bhawan, Baily Road, Patna.

2. Deputy Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha, Babhua, Kaimur.

3. Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha, Babhua, Kaimur.

.... .... Respondents =========================================================== Appearance :

For the Petitioner : Mr. Prabhash Ranjan Thakur, Advocate. For the Respondents : Mr. Purnendu Singh, G.P-27 =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 16-03-2016 Heard learned counsel for the petitioner and learned counsel for the State.

2. Challenge in the present writ application is to an order dated 27th of February, 2016 passed by Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha, Babhua, Kaimur, by which he has imposed penalty under Section 60(4)(b) read with Section 56 (4)(b) of the Bihar Value Added Tax Act, 2005 for not carrying proper documents for transporting the consignment of the petitioner.

3. Learned counsel for the petitioner submits that he may be given liberty to take recourse to his statutory remedies under the Act and in the meantime, the transport vehicle along with the goods laden thereon may be directed to be released on production of Bank Guarantee to the extent of the penalty levied.

4. The writ application is, accordingly, disposed of with a direction that

Patna High Court CWJC No.5294 of 2016 dt.16-03-2016 2 /2 upon the petitioner furnishing Bank Guarantee for Rs. 3,04,822/-, the vehicle in question shall be released forthwith by the respondents.

5. The petitioner shall also be at liberty to avail the remedy of appeal against the order impugned dated 27th of February, 2016 passed by the Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha, Babhua, Kaimur.

6. Learned State counsel is directed to inform the respondent authorities about this order who shall ensure release of Vehicle No. UP 21 BN 0840 along with the goods laden thereon without insisting upon a certified copy of this order. (Hemant Gupta, J) (Ramesh Kumar Datta, J) P.K.P.

N.A.F.R.