National Agricultural Co Op Marketing Federation Ltd. v. Commercial Taxes Tribunal

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.219 of 2019 ====================================================== National Agricultural Co op Marketing Federation Ltd. a Co-operative Society registered under the provisions of Societies Act having its Office at IIIrd Floor Deepsheela Complex, Budh Marg, Patna through its Branch Manager R Mallikarjuna Rao Patnaik aged about 46 years Male, S/o Late R. Bhima Rao Patnaik, R/o Near Kapileshwar Peta, Bandha Street, Barhampur Sadar, Barhampur City, P.S. Bada Bazar, Ganjam Orissa ... ... Appellant/s

Versus

1.

Commercial Taxes Tribunal through its Secretary, having its office at Anta Ghat, Patna 2.

Commissioner of Commercial Tax Bihar, Patna 3.

Assistant Commissioner of Commercial Taxes Patliputra Circle, Patna ... ... Respondent/s ====================================================== Appearance :

For the Appellant/s :

Mr.D.V. Pathy, Adv.

For the Respondent/s :

Mr.Vikash Kumar (SC11) (The proceedings of the Court are being conducted through Video Conferencing and the Advocates joined the proceedings through Video Conferencing from their residence.) CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) Date : 03-12-2020 This Miscellaneous Appeal has been filed on behalf of appellant National Agricultural Co-operative Marketing Federation Ltd. Patna against the order dated 27.08.2018 in Appeal Case No. PT-119/2014 for the period 2010-11 passed by the Commercial Taxes Tribunal Bihar

Patna High Court MA No.219 of 2019 dt.03-12-2020 2/3 Patna by which petition for waiver of pre-deposit has been rejected.

Appellant is a co-operative Society and is Nodal Agency nominated by the Government of Bihar for procurement of food grains for Food Corporation of India to be supplied under a Public Distribution System. Appellant filed its return disclosing a gross turnover of Rs. 3,03,80,13,623.58 and has shown procurement of rice and white directly from the farmers to be supplied to the Food Corporation of India. The respondent no.3 imposed a tax and interest totalling to Rs. 16,16,22,325/- aggrieved by which Revision was filed before respondent no.2 and same being rejected appellant filed an appeal before the respondent no.1 stating therein that Food Corporation of India has paid tax on sale and appellant was entitled to remuneration by way of commission @ of 2.5 % and as such was not taxable. Appellant filed application for waiver of pre-deposit under the proviso appended to section 73 (2) of the Act and same was rejected by the order as impugned.

After hearing the parties and in facts and circumstances of the present case the appeal of appellant shall be admitted by the Commercial Taxes Tribunal, Patna

Patna High Court MA No.219 of 2019 dt.03-12-2020 3/3 (respondent no.1) on payment of Rs. 20,00000/- (rupees twenty lacs) as pre-deposit amount and appeal to be decided on merit within 90 days thereafter.

(Sanjay Karol, CJ) ( S. Kumar, J) Rajiv/- AFR/NAFR NAFR CAV DATE NA Uploading Date 17.12.2020 Transmission Date NA