Mapra Laboratories Pvt. Ltd. v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7768 of 2016 ====================================================== Mapra Laboratories Pvt. Ltd. S.P Verma Road, P.S. Gandhi Maidan, District Patna through its Deputy General Manager, Sri Sandeep Kumar, son of Sri Shyam Balak Sinha resident of Flat No. B 205, Jyoti Puram Apartment, Opposite Jagdeo Path, P.S. Shastri Nagar, District Patna. .... .... Petitioner

Versus

1. The State of Bihar, through the Chief Secretary, Government of Bihar, Patna.

2. The Deputy Commissioner, Commercial Taxes, Special Circle, Patna.

3. The Assistant Commissioner of Commercial Taxes, Special Circle, Patna.

.... .... Respondents ====================================================== Appearance :

For the Petitioner/s : Mr. D.V. Pathy with M/S Archana Sinha, Alok KumarShahi & Manju Jha, Advocates For the Respondent/s : Mr. Anil Kr. Sinha, G.A.9 with Mr. Pawan Kumar, AC to G.A. 9 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 17-05-2016 Heard learned counsel for the petitioner and learned counsel for the State.

Learned counsel for the State raises a preliminary objection that the impugned order dated 28.3.2016 passed by the Assistant Commissioner, Commercial Taxes, Special Circle, Patna under Section 32(1) of the Bihar Value Added Tax Act, 2005, by which penalty of Rs.38,36,117/- has been imposed upon the petitioner for the period 2015-16, is amenable to statutory remedy of appeal before the appellate authority.

Patna High Court CWJC No.7768 of 2016 (3) dt.17-05-2016 On a consideration of the facts and circumstances of the case, we are of the view that in view of the various questions of fact involved it is not a fit case for consideration under the writ jurisdiction of this Court.

The writ application is, accordingly, dismissed as not maintainable.

It shall be open to the petitioner to take recourse to statutory remedy before the appropriate authority. In case the petitioner files an appeal before the appellate authority within a period of three weeks from today along with an application for condonation of delay then the appellate authority shall consider the same keeping in view the fact that the petitioner has been pursuing its remedies before this Court. (Ramesh Kumar Datta, J) (Sudhir Singh, J) spal/- U