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Patna High CourtCWJC/4282/2022disposed

Spml Infra Limited v. State Of Bihar

2023-05-03The Chief Justice,Mr. Justice Madhuresh Prasad2 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.4282 of 2022 ====================================================== SPML Infra Limited A company incorporated under the Companies Act, 1956 having its registered office at 7A, Ground and First Floor, Kailash Enclave near Sangita Apartment, Shivpuri, Boring Road, Patna through its authorized signatory Chandra Prakash (aged about 52 years) son of Banaras Prasad resident of Saraswati Sadan, Road No. 3, Chiraiyatand, Postal Park, Phulwari, Patna - 800001.

... ... Petitioner/s

Versus

1.

State of Bihar Through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna.

2.

Addl. Commissioner of State Tax (Appeals), Central Division, Patna. 3.

Asst. Commissioner of State Tax, Patna Special Central, Bihar. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.D.V.Pathy, Advocate For the Respondent/s :

Mr.Vivek Prasad, GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE MADHURESH PRASAD ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 03-05-2023 The petitioner is aggrieved with Annexure-3 order, which was rejection on an appeal on the grounds of nonpayment of the total amount of tax, penalty and interest in accordance with the assessment order, which was impugned in the appeal.

It is submitted by the learned counsel for the petitioner that only interest portion, which comes to a small amount of Rs. 18,036/- was not paid.

Patna High Court CWJC No.4282 of 2022 dt.03-05-2023 2/2 We are of the opinion that the Appellate Authority ought to have given an opportunity to pay the said amount. If the petitioner pays the said amount within a period of three weeks from today, the appeal shall stand restored and the same shall be heard and disposed of on merits. Writ petition stands disposed of.

(K. Vinod Chandran, CJ) ( Madhuresh Prasad, J) Sujit/- AFR/NAFR NAFR CAV DATE Uploading Date 08.05.2023 Transmission Date