M/S. Patil Rail Infrastructure Private Limited And ANR v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.1738 of 2017 ===========================================================

1. M/s. Patil Rail Infrastructure Private Limited through its authorized signatory Mr. Ajay Jha, Sabalpur, Didarganj, Patna

2. Ajay Kumar Jha, aged about 40 years, son of Sri Raj Kishore Jha, resident of Quarter No.1514, Sector-1B, Bokaro Steel City (Jharkhand) .... .... Petitioner/s

Versus

1. The State of Bihar through Principal Secretary, Department of Finance, Patna, Bihar

2. The Assistant Commissioner of Commercial Tax, East Circle, Patna City, Patna

3. The Joint Commissioner of Commercial Taxes (Appeals), East Division, Patna

4. The Deputy Commissioner of Commercial Taxes, East Circle, Patna City, Patna .... .... Respondent/s =========================================================== Appearance :

For the Petitioner/s : Mr. Bindhyachal Singh, Advocate Mr. Utsav Kumar, Advocate Mr. Ritesh Singh, Advocate Mr. Saurabh Kumar, Advocate Ms. Smriti Singh, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 =========================================================== CORAM: HONOURABLE THE ACTING CHIEF JUSTICE and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE THE ACTING CHIEF JUSTICE ) Date: 03-02-2017 The grievance of the petitioner is that without deciding the application for stay in appeal filed against the order of assessment, the assessing authority has issued notice to the Bank for attachment of the bank accounts of the petitioner. Mr. Vikash Kumar, learned State Counsel has pointed out that the appeal filed by the petitioner is incomplete as there is no statutory pre-deposit of the tax amount.

Mr. Bindhyachal Singh, learned counsel for the

Patna High Court CWJC No.1738 of 2017 dt.03-02-2017 2/2 petitioner, submits that an application for waiver of pre-deposit has been filed but he submits that the pre-deposit of the statutory amount shall be made within three days from today.

The present petition is disposed of with the liberty aforesaid.

If the deposit is made, the Appellate Authority shall consider the application for stay in accordance with law thereafter and for three days the Appellate Authority will not proceed with attachment of the bank account of the petitioner. Writ application stands disposed of accordingly. (Hemant Gupta, ACJ) (Sudhir Singh, J) K.C.jha/- AFR/NAFR NAFR CAV DATE N/A Uploading Date 04.02.2017 Transmission Date N/A