Moni Bricks v. The State Of Bihar And ANR

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.16930 of 2016 ====================================================== Moni Bricks, a Proprietary Concern, having its office at village Dedhua Bardha P.O. + P.S. Sikti, District Araria through its Proprietor Ram Nath Jha Son of Shambhu Nath Jha, resident of Dedhua Bardha P.O. + P.S. Sikti, District Araria ... ... Petitioner/s

Versus

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

2. Dy. Commissioner of Commercial Taxes Officer, Farbisganj Circle, Farbisganj ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. D.V. Pathy, Advocate For the State :

Mr. Anil Kr. Sinha- GA 1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE DR. JUSTICE RAVI RANJAN ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 30-08-2018 It is not in dispute that against the impugned order of assessment, there is statutory remedy available by way of appeal as provided under Section 72 of the Bihar Value Added Tax Act, 2005.

Under the circumstances, the present petition is not entertained.

However, it is observed that as the petitioner was prosecuting the present petition before this Court, if the appeal is preferred within a period of 6 weeks from today (as requested by the learned counsel appearing on behalf of the petitioner), in that

Patna High Court CWJC No.16930 of 2016 dt.30-08-2018 2/2 case, the same be considered in accordance with law without raising the issue with respect to limitation. All the defences/contentions which may be available to the petitioner including the question with respect to limitation in initiating the Assessment Proceeding are kept open to be considered by the appellate authority in accordance with law.

With this, the present petition is disposed of. If any application is made for waiver, the same be considered in accordance with law and considering the facts and circumstances of the case and also considering the contentions of the petitioner that the assessment was barred by limitation. (Mukesh R. Shah, CJ) ( Dr. Ravi Ranjan, J) Spd/- Sanjay AFR/NAFR NAFR CAV DATE NA Uploading Date 01.09.2018 Transmission Date NA