M/S Shiv Kumar Verma v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11199 of 2021 ====================================================== M/s Shiv Kumar Verma S/o- Uma Shankar Prasad R/o- Near Post Office Hilsa, Gainpat Bigha, District- Nalanda.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Principal Secretary, State Taxes, Government of Bihar, Patna.

2.

The Principal Secretary, Rural Works Department, Government of Bihar, Patna.

3.

The Dy. Commissioner, State Taxes Department, Patna Central Circle, Patna.

4.

The Assistant Commissioner, States Taxes, Patna Central Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Akash Chaturvedi, Advocate Mr. Vijay Kumar Singh, Advocate For the Respondent/s :

Mr. Kumar Manish, SC 5 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) (The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.) Date : 26-08-2021 Petitioner has prayed for the following relief(s):-

1. For issuance of a writ in the nature of certiorari for quashing the assessment order issued under DRC 07 vide order no. ZA10032019290K dated

2/5

3/5

4/5 Learned counsel jointly pray that the petition be disposed of in terms of the admissions made by the respondents in para-11 of the counter affidavit dated 13th of July, 2021, filed on behalf of respondent No. 2. Para-11 of the counter affidavit reads as under: "11. That it would not be out of place to mention here that the similar issue as has been raised in the

5/5 present writ petition has already been decided by the Hon'ble Court in CWJC No. 1452/2019 and the case of this petitioner is well covered under order dated-05.07.2019 passed by the Hon'ble Court in CWJC No. 1452/2019 and its analogous cases."

Leaving all questions open, purely on the basis of admission, we allow the present petition in view of the admissions reproduced supra. We may not be misunderstood to have expressed any opinion on the correctness of the findings returned in the said decision for the petition is disposed off purely on the basis of admission made by the State, and with both the learned counsel seeking disposal in terms thereof.

Interlocutory Application(s), if any, shall stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) K.C.Jha/- AFR/NAFR CAV DATE Uploading Date 01.09.2021 Transmission Date