Raja Eit Udyog v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7214 of 2016 =========================================================== Raja Eit Udyog, a proprietorship concern having its office at Barna, P.O. Barna, P.S. K. Asthan, District - Darbhanga through its proprietor, Md. Shamim son of Late Md. Motiur Rahman resident of Village - Barna, P.O. Barna, P.S. K. Asthan, District - Darbhanga - 847405.

.... .... Petitioner/s

Versus

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

2. Dy. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga.

3. Commercial Taxes Officer, Darbhanga Circle, Darbhanga. .... .... Respondent/s =========================================================== Appearance :

For the Petitioner/s : Mr. D.V.Pathy Mrs. Manju Jha For the Respondent/s : Mr. Purnendu Singh.- GP27 =========================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 11-05-2016 Heard learned counsel for the petitioner and learned counsel for the State.

The petitioner seeks quashing of the order dated 18.06.2015 passed by the Commercial Taxes Officer, Darbhanga Circle, Darbhanga under Section 8 of the Bihar on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 read with Section 28(1) of the Bihar Value Added Tax Act, 2005 by which he has assessed Entry Tax of Rs. 90,000/- and penalty of Rs. 1,17,400/-, for the year 2014-15.

The main submission of learned counsel for the petitioner is that the ex parte order has been passed without service of any notice upon the petitioner.

Patna High Court CWJC No.7214 of 2016 dt.11-05-2016 2/2 In the counter affidavit filed on behalf of the State although it is stated that notices were issued on 05.06.2015 fixing the date of hearing on 10.6.2015 but upon the petitioner not appearing in the matter, the ex parte order was passed on 18.6.2015; however, nothing has been brought on the record to show that the notice was duly served upon the petitioner. Thus, the stand of the petitioner remains uncontroverted.

In the aforesaid circumstances, the writ application is allowed.

The impugned order dated 18.06.2015 and the consequential demand notice dated 02.07.2015 are both quashed and the matter is remanded to the Commercial Taxes Officer, Darbhanga Circle, Darbhanga to proceed afresh in accordance with law. It is however, made clear that no fresh notice shall be required to be issued to the petitioner who shall appear before the Commercial Taxes Officer, Darbhanga Circle, Darbhanga on 1st June, 2016 at 11.00 A.M. along with his reply and documents upon which he shall decide the matter afresh in accordance with law. (Ramesh Kumar Datta, J) (Sudhir Singh, J) S.Pandey/- AFR/NAFR CAV DATE Uploading Date 19.05.2016 Transmission Date