Kaveri Seeds Company Limited v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.11383 of 2019 ====================================================== Kaveri Seeds Company Limited, a Company registered under the Companies Act, 1956 having its Registered Office at 513 B, 5th Floor, Minerva Complex, S.D.Road, Secundrabad-500003, Telangana, INDIA with its local office at Krishna Seeds, Ashraf Lane, Krishna Towers, S.P. Verma Road, Patna through its Authorised Representative and Regional Business Manager Sri Prashant Srivastava, S/o Manik Chand Srivastava, Resident of Ashraf Lane, S.P. Verma Road, P.S- Gandhi Maidan, Patna-800001 ... ... Petitioner

Versus

1.

The State of Bihar through the Principal Secretary-cum-Commissioner, Department of Commercial Taxes, Govt. of Bihar, Patna 2.

The Deputy Commissioner of Commercial Taxes Patliputra Circle, Pant Bhawan, Patna 3.

The Commercial Taxes Officer Bihar, Patliputra Circle, Pant Bhawan, Patna ... ... Respondents ====================================================== Appearance :

For the Petitioner/s :

Mr.Mrigank Mauli, Adv.

For the Respondent/s :

Mr.Vikash Kumar (SC11) ====================================================== CORAM: HONOURABLE MR. JUSTICE RAKESH KUMAR and HONOURABLE MR. JUSTICE ANJANI KUMAR SHARAN ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAKESH KUMAR) 03-09-2019 Heard Sri Mrigank Mauli, learned counsel for the petitioner and Sri Vikash Kumar, learned Standing Counsel No.11.

In the present writ petition, the petitioner has virtually assailed the assessment order passed by the competent authority. However, on being asked as to whether against the order impugned, statutory remedy is available or not, learned counsel for the petitioner has accepted that against the order

Patna High Court CWJC No.11383 of 2019(3) dt.03-09-2019 2/2 impugned, there is statutory remedy.

In view of the fact that against the order impugned, if there is statutory remedy, the petitioner can be granted liberty to avail statutory remedy and, as such, the writ petition stands disposed of granting liberty to the petitioner to avail statutory remedy.

It goes without saying that the time consumed in pursuing the present writ petition shall be excluded, while considering the limitation matter.

(Rakesh Kumar, J.) ( Anjani Kumar Sharan, J.) nawalkrs/- U