M/S. Agarwal Computer v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.5737 of 2022 ====================================================== M/s. Agarwal Computer Mahila College Road, Binodpur, Katihar- 854105 (Bihar) through its proprietor Sri Mayank Agarwal (Male) aged about 43 years, son of Sri Mali Ram Agarwal, resident of Kalibari, Binodpur, P.O. Katihar- 854105, P.S. and District- Katihar.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Commissioner State Tax cum Secretary, Bihar, Department of Commercial Tax, New Secretariat, Patna. 2.

The Additional Commissioner State Tax (Appeal), Purnea Division, Purnea. 3.

The Assistant Commissioner of State Tax, Katihar Circle, Katihar (Bihar) ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Ramesh Kumar Agrawal, Advocate For the Respondent/s :

Mr.Vivek Prasad ( GP 7 ) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 25-04-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s).

2/7 entitled to in equity and/or law in the facts and circumstances of the case.

Petitioner has prayed for quashing of the order dated 17.08.2021, passed by Respondent No. 2, namely the Additional Commissioner State Tax (Appeal), Purnea Division, Purnea, in Appeal Case No. (ARN) AD1007210003051 (Annexure-4); order dated 10.02.2021, passed by Respondent

3/7 No. 3, namely the Assistant Commissioner of State Tax, Katihar Circle, Katihar (Bihar), in Case No./Reference No. ZD100121001851G (Annexure-2). The appeal of the petitioner stands rejected merely on the ground of being barred by limitation as also non-supply of certified copy of the order. In our considered view, the delay stands sufficiently explained on account of COVID restrictions. Learned counsel for the Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of delay shall not be taken into account and the appeal shall be decided on merits. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner. Statement accepted and taken on record.

Having heard learned counsel for the parties as also perused the record made available, we dispose of the present petition in the following mutually agreeable terms:- (a) We quash and set aside the impugned order dated 17.08.2021, passed by Respondent No. 2, namely

4/7 the Additional Commissioner State Tax (Appeal), Purnea Division, Purnea, in Appeal Case No. (ARN) AD1007210003051 (Annexure-4);

(b) The appeal is restored to its original file and number;

(c) We accept the statement of the petitioner that ten per cent of the total amount, being condition prerequisite for hearing of the appeal, already stands deposited. If that were so, the appeal shall be decided on merits. However, if the amount is not deposited for whatever reason(s), same shall be done before the next date;

(d) This deposit shall be without prejudice to the respective rights and contention of the parties and subject to the order passed by the Appellate Authority. However, if it is ultimately found that the petitioner's deposit is in excess, the same shall be refunded within two months from the date of passing of the order; (e) We also direct for de-freezing/de-attaching of the bank account(s) of the writ-petitioner, if attached in reference to the proceedings, subject matter of present

5/7 petition. This shall be done immediately.

(f) Petitioner undertakes to appear before the Appellate Authority i.e. Additional Commissioner State Tax (Appeal), Purnea Division, Purnea on 16th of May, 2022 at 10:30 A.M., if possible through digital mode; (g) The Appellate Authority shall condone the delay in filing the appeal and decide the appeal on merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired;

(i) During pendency of the appeal, no coercive steps shall be taken against the petitioner.

(j) The Appellate Authority shall pass a fresh order only after affording adequate opportunity to all concerned, including the writ petitioner;

(k) Petitioner through learned counsel undertakes to fully cooperate in such proceedings and not take unnecessary adjournment;

(l) The Appellate Authority shall decide the appeal

6/7 on merits expeditiously, preferably within a period of two months from the date of appearance of the petitioner; (m) The Appellate Authority shall pass a speaking order assigning reasons, copy whereof shall be supplied to the parties;

(n) Liberty reserved to the petitioner to challenge the order, if required and desired;

(o) Equally, liberty reserved to the parties to take recourse to such other remedies as are otherwise available in accordance with law;

(p) We are hopeful that as and when petitioner takes recourse to such remedies, before the appropriate forum, the same shall be dealt with, in accordance with law, with a reasonable dispatch;

(q) We have not expressed any opinion on merits and all issues are left open;

(r) If possible, proceedings during the time of current Pandemic [Covid-19] be conducted through digital mode;

The instant petition sands disposed of in the aforesaid terms.

Interlocutory Application(s), if any, also stands

7/7 disposed of.

Learned counsel for the respondents undertakes to communicate the order to the appropriate authority through electronic mode.

(Sanjay Karol, CJ) ( S. Kumar, J) veena/rajivAFR/NAFR CAV DATE Uploading Date Transmission Date