Reliance Cement Company Private Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.14781 of 2021 ====================================================== Reliance Cement Company Private Ltd. a company incorporated under the Companies Act, 1956 having its registered office at Industry House, 2nd Floor, 159 Church Gate, Mumbai 400002 and branch office at Ashiana Tower Third Floor, Exhibition Road through its authorized signatory Kamala Kanta Sahoo (aged about 43 years) son of Karuna Kara Sahoo resident of Vill Talakurunia, Via Gopalpur, Talakurunia, Baleshwar, Orissa 756044 P.O. and P.S. Talakurunia at present residing at 304 Ashiana Tower, Exhibition Road, P.S. Gandhi Maidan, Patna.

... ... Petitioner/s

Versus

1.

The State of Bihar through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna.

2.

Joint Commissioner of State Tax, Special Circle, Patna. 3.

Dy. Commissioner of Commercial Tax, Special Circle, Patna. ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. D.V. Pathy, Advocate For the Respondent/s :

Mr.Vikash Kumar, SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE A. M. BADAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 27-10-2021 Petitioner has prayed for the following relief(s):- "i) to issue a writ of certiorari or any other appropriate writ, order or direction calling for the records of the case and after scrutinizing the same quash the order dated 12.02.2021 (as contained in Annexure-14 Series) passed by the respondent no.3 for the period 2016-17 under the Bihar Settlement of Taxation Disputes Act, 2020 (hereinafter called the Act) and the Bihar Settlement of Taxation Dispute Rules 2020 (hereinafter called the Rules).

Patna High Court CWJC No.14781 of 2021 dt.27-10-2021 2/3 ii) to issue a writ of mandamus or any other appropriate writ, order or direction to the respondents to accept the settlement application filed by the petitioner under the said Act and the Rules and accordingly settle the tax liability of the petitioner.

iii) pending final hearing and disposal of the writ petition the operation of the impugned order dated 06.02.2021 (as contained in Annexure-12 Series) be stayed.

iv) for granting any other relief(s) to which the petitioner is otherwise found entitled to."

Shri D. V. Pathy, learned counsel for the petitioner and Shri Vikash Kumar, learned S.C.-11, clarify that order dated 23rd September 2021 could not be complied with for the last date of filing the application, under the provisions of the Bihar Settlement of Taxation Disputes Act, 2019, stood expired. In view of the attending circumstances, Shri Pathy, under instructions, does not press the present petition reserving liberty to take recourse to such remedy as are available, including taking benefit of the Scheme for Settlement, which perhaps may be enacted in near future and as and when the petitioner takes recourse to alternative remedies, including the application under the anticipated litigation, this Court is hopeful that the authority shall consider and decide the same

Patna High Court CWJC No.14781 of 2021 dt.27-10-2021 3/3 expeditiously.

Liberty reserved to the petitioner to approach this Court, if the need so arises.

Needless to add that if petitioner files any such petition and makes a mention for listing of the petition, Registry shall take steps for listing the same on priority basis. The petition stands disposed of.

(Sanjay Karol, CJ) ( A. M. Badar, J) Sujit/Ashwini AFR/NAFR CAV DATE Uploading Date 03.11.2021 Transmission Date