Patna High CourtCWJC/1162/2016allowed

Shivam Int. Udyog v. The State Of Bihar And ORS

2016-01-19Mr. Justice Ramesh Kumar Datta,Mr. Justice Sudhir Singh2 pages

Patna High Court CWJC No.1162 of 2016 (2) dt.19-01-2016

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.1162 of 2016 ====================================================== Shivam Int. Udyog, a proprietary Firm, having its office at village-Sanahpur Chowk, P.S. Singhwara, District- Darbhanga through its proprietor, Dhirendra Mohan Mishra, son of Shashi Nath Mishra, resident of villageSanahpur, P.S. Singhwara, District- Darbhanga. .... .... Petitioner

Versus

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

2. The Commissioner of Commercial Taxes, Bihar, Patna.

3. Dy. Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga

4. Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga.

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

For the Petitioner/s : Mr. Abhay Kumar Thakur Mr. Sanjay Kumar For the Respondent/s : Mr. Pawan Kumar, J.C. 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) 19-01-2016 Heard learned counsel for the petitioner and learned counsel for the State.

Learned counsel for the petitioner submits that the impugned order dated 03.07.2015 passed in the present matter is without jurisdiction, as it has been passed for the period 2012-13 and is thus hit by the first proviso to sub-section (1) of Section 28 of the Bihar VAT Act, 2005, since the proceedings for assessment in the matter have been initiated after the expiry of two years from the expiry of the period to which it relates. Learned counsel for the petitioner relies upon a decision in

Patna High Court CWJC No.1162 of 2016 (2) dt.19-01-2016 a batch of similar cases decided by this Court vide order dated 16.12.2015 passed in C.W.J.C. No.11844 of 2015 and its analogous cases.

Learned counsel for the State does not dispute the aforesaid position.

The writ application is, accordingly, allowed and the order dated 03.07.2015 is quashed.

V.P.Sinha/- (Ramesh Kumar Datta, J) (Sudhir Singh, J) U