Speedcrafts Ltd. v. The State Of Bihar Through Commissioner Of Commercial Taxes And ORS

Patna High Court CWJC No.19218 of 2015 (3) dt.21-12-2015

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.19218 of 2015 ====================================================== Speedcrafts Ltd.a company incorporated under the Companies Act having its office at Layak Bhawan Boring Canal Road, P.S. Buddha Colony, District Patna through its Director (Works) Shyam Sunder Khadria, son of Late Prahlal Rai Khadria, resident of Layak Bhawan Boring Canal Road, P.S. Budha Colony, District Patna .... .... Petitioner

Versus

1. The State of Bihar through Commissioner of Commercial Taxes having its office Vikash Bhawan, Bailey Road, Patna

2. Asst. Commissioner of Commercial Taxes, Integrated Check Post, Dalkola, Purnena

3. Commercial Taxes Officer, Integrated Check Post, Dalkola, Purnena .... .... Respondents ====================================================== Appearance :

For the Petitioner/s : Mr. D.V.Pathy with Ms. Manju Jha, Advocates For the Respondent/s : Mr. Vikash Kumar, AC to PAAG ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 21-12-2015 In the counter affidavit filed on behalf of the State, the impugned order of penalty on the basis of which demand notice was issued has been brought on the record, which takes care of the first part of submission of learned counsel for the petitioner. So far as imposition of penalty is concerned, the petitioner has statutory remedy against the same. In the aforesaid circumstances, the writ application is disposed of with liberty to the petitioner to approach the appropriate authority under the statute.

It is made clear that we have not expressed any view on the merits of the matter.

(Ramesh Kumar Datta, J) (Sudhir Singh, J) spal/- U