Marico Ltd. v. State Of Bihar Through Commissioner Of Commercial Taxes And ANR

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.3362 of 2015 ====================================================== Marico Ltd. (formerly known as Marico Industries Ltd.), a company incorporated under the Companies Act, 1956 having its registered office at Grande Palladium, 7th Floor, 175, CST Road, Kalina Santacurz (East), P.O. + P.S. Kaline Santacurz (East), District Mumbai and Branch Office at Shalimar Cold Storage, P.O. Anishabad, P.S. Gardanibagh, District Patna through its manager (Indirect Tax), Bharat Padgulekar, Son of Shri Narayan Padgulekar, Resident of Manohar Apartment, Flat No. 12, P.O. + P.S. Dombivali West, District Thane (Maharashtra). .... .... Petitioner

Versus

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

2. Deputy Commissioner of Commercial Taxes, Special Circle, Patna. .... .... Respondents ====================================================== with Civil Writ Jurisdiction Case No.3752 of 2015 ====================================================== Marico Limited (formerly known as Marico Industries Ltd.), a company incorporated under the Companies Act, 1956 having its registered office at Grande Palladium, 7th Floor, 175, CST Road, Kalina Santacurz (East) P.O.+ P.S. Kalina Santacurz (East), District-Mumbai and Branch office at Shalimar Cold Storage, P. O. Anishabad, P.S. Gardanibagh, District-Patna through its Bharat Padgulekar, son of Shri Narayan Padgulekar, resident of Manohar Apartment, Flat No. 12, P.O. + P.S. Dombivali West, DistrictThane (Maharashtra). .... .... Petitioner

Versus

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

2. Deputy Commissioner of Commercial Taxes, Special Circle, Patna. .... .... Respondents ====================================================== with Civil Writ Jurisdiction Case No.3772 of 2015 ====================================================== Marico Limited , a company incorporated under the Companies Act, 1956 having its registered office at Grande Palladium, 7th Floor, 175, CST Road, Kalina Santacurz (East) P.O.+ P.S. Kalina Santacurz (East), DistrictMumbai and Branch office at Shalimar Cold Storage, P. O. Anishabad, P.S. Gardanibagh, District-Patna through its Manager (Indirect Tax), Bharat Padgulekar, son of Shri Narayan Padgulekar, resident of Manohar Apartment, Flat No. 12, P.O. + P.S. Dombivali West, District- Thane (Maharashtra).

.... .... Petitioner

Versus

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

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

Patna High Court CWJC No.3362 of 2015 (9) dt.12-02-2016 .... .... Respondents ====================================================== with Civil Writ Jurisdiction Case No.5085 of 2015 ====================================================== Marico Limited (formerly known as Marico Industries Ltd.), a company incorporated under the Companies Act, 1956 having its registered office at Grande Palladium, 7th Floor, 175, CST Road, Kalina Santacurz (East) P.O.+ P.S.- Kalina Santacurz (East), District - Mumbai and Branch office at Shalimar Cold Storage, P.O.- Anishabad, P>S.- Gardanibagh, District - Patna, through its Manager (Indirect Tax), Bharat Padgulekar.. Son of Shri Narayan Padgulekar. Resident of Manohar Apartment, Flat No.12, P.O.+ P.S.- Dombivali West, District - Thane (Maharashtra). .... .... Petitioner

Versus

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

2. Deputy Commissioner of Commercial Taxes, Special Circle, Patna. .... .... Respondents ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 12-02-2016 Learned Standing Counsel No.9 submits that the statutory interest on the amount of refund has already been paid as per the instructions received by him.

In the aforesaid circumstances, the writ applications have become infructuous. They are, accordingly, dismissed as infructuous.

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