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Patna High CourtCWJC/3706/2017disposed

M/S Daya Engineering Works Pvt. Ltd. v. The State Of Bihar And ORS

2017-03-18Mr. Justice Sudhir Singh,The Chief Justice4 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.3706 of 2017 M/s Daya Engineering Works Pvt. Ltd. through its Dy. General Manager, Mr Praveen Kumar Mishra son of Badrinath Mishra resident of Manpur, Gaya, Bihar, Post Office - Manpur, Police Station - Manpur, District - Gaya. .... .... Petitioner/s

Versus

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

2. The Commissioner Commercial Taxes, Bihar, Patna, Vikas Bhawan, Bailey Road, Patna.

3. The Joint Commissioner of Commercial Taxes, Appeal,Gaya Circle, Kachari Road,Gaya.

4. The Dy. Commissioner of Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

5. The Assistant Commissioner Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

.... .... Respondent/s With Civil Writ Jurisdiction Case No. 3709 of 2017 M/s Daya Engineering Works Pvt. Ltd. through its Dy. General Manager, Mr Praveen Kumar Mishra son of Badrinath Mishra resident of Manpur, Gaya, Bihar, Post Office - Manpur, Police Station - Manpur, District - Gaya. .... .... Petitioner/s

Versus

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

2. The Commissioner Commercial Taxes, Bihar, Patna, Vikas Bhawan, Bailey Road, Patna.

3. The Joint Commissioner of Commercial Taxes, Appeal,Gaya Circle, Kachari Road,Gaya.

4. The Dy. Commissioner of Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

5. The Assistant Commissioner Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

.... .... Respondent/s With Civil Writ Jurisdiction Case No. 3710 of 2017 M/s Daya Engineering Works Pvt. Ltd. through its Dy. General Manager, Mr Praveen Kumar Mishra son of Badrinath Mishra resident of Manpur, Gaya, Bihar, Post Office - Manpur, Police Station - Manpur, District - Gaya. .... .... Petitioner/s

Versus

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

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2. The Commissioner Commercial Taxes, Bihar, Patna, Vikas Bhawan, Bailey Road, Patna.

3. The Joint Commissioner of Commercial Taxes, Appeal,Gaya Circle, Kachari Road,Gaya.

4. The Dy. Commissioner of Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

5. The Assistant Commissioner Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

.... .... Respondent/s With Civil Writ Jurisdiction Case No. 3734 of 2017 M/s Daya Engineering Works Pvt. Ltd. through its Dy. General Manager, Mr Praveen Kumar Mishra, and Son of Badrinath Mishra, resident of Manpur, Gaya, Bihar, Post Office- Manpur, Police Station, District- Gaya. .... .... Petitioner/s

Versus

1. The State of Bihar through the Commissioner Commercial Taxes, Bihar, Patna, Vikas Bhawan, Baily Road, Patna.

2. The Commissioner Commercial Taxes, Bihar, Patna, Vikas Bhawan, Baily Road, Patna.

3. The Joint Commissioner Commercial Taxes, Appeal, Gaya Circle, Kachari Road, Gaya.

4. The Dy. Commissioner of Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

5. The Assistant Commissioner Commercial Taxes, Gaya Circle, Kachari Road, Gaya.

.... .... Respondent/s Appearance :

(In CWJC No.3706 of 2017) For the Petitioner/s : Mr. R. K. Sanghi, Advocate with Mr. Prakash Sahay, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 (In CWJC No.3709 of 2017) For the Petitioner/s : Mr. Prakash Sahay, Advocate For the Respondent/s : Mr. Vikash Kumar, SC11 (In CWJC No.3710 of 2017) For the Petitioner/s : Mr. Prakash Sahay, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 (In CWJC No.3734 of 2017) For the Petitioner/s : Mr. Prakash Sahay, Advocate

3/4 For the Respondent/s : Mr. Vikash Kumar, SC11 CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date: 18-03-2017 Challenge in these petitions are made to interlocutory orders passed in pending revisions by the Commissioner, Commercial Taxes, rejecting prayer for stay of recovery in pursuance of the assessment order.

Having heard learned counsel for the parties, we are of the considered view that the matter can be disposed of at this stage itself.

Accordingly, we direct that on filing of a certified copy of this order, the learned Commissioner of Commercial Taxes, Bihar, Patna before whom the revision petitions (Revision Case No.247/2016-17, 248/2016-17, 334/2016-17 and 307/2016-17) are pending shall hear and decide the revision petitions within a period of sixty days from the date of filing of the certified copy of this order, subject to the petitioner cooperating in the matter. Till the revision petitions are not disposed of, no coercive steps for recovery of the tax shall be taken against the petitioner. The order passed by the Commissioner of Commercial

4/4 Taxes, Bihar, Patna on 28.02.2017 in the revision cases mentioned above directing for payment of tax during the pendency of the revision petitions stands quashed.

With the aforesaid observations and directions, the writ petitions stand disposed of.

(Rajendra Menon, CJ) (Sudhir Singh, J) Sunil/- AFR/NAFR N. A. F. R CAV DATE N. A.

Uploading Date 21.03.2017 Transmission Date