Shell India Markets Private Limited v. The State Of Bihar And ANR
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3233 of 2017 ====================================================== Shell India Markets Private Limited, a Company incorporated under the Companies Act, 1956 having its registered office at 2nd Floor, Campus 4A RMZ Millenia Business Part 143, Dr. MGR Road, Perungudi, P.O.+P.S. Kandanchavady, Chennai- 600096 and Branch Office at Plot No. 314/313, Khata No. 90, Thana No. 2, Village- Mouzipur, P.O.+P.S.- Fatwa, DistrictPatna through its authorized signatory Raman Popli, Son of Shri VirBhan Popli, Resident of E- 602, River Dale, Casa Rio, Lodha Heaven, Dombivali (E), Thane- 421204.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Patna.
2. Assistant Commissioner of Commercial Taxes, Special Circle, Patna. ... ... Respondent/s ====================================================== Appearance :
For the Petitioner/s :
M/s D.V.Pathy, Manju Jha & Sadashiv Tiwary, Advocates For the Respondent/s :
Mr. Vikash Kumar-SC11 ====================================================== CORAM: HONOURABLE DR. JUSTICE RAVI RANJAN and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE DR. JUSTICE RAVI RANJAN) Date : 24-07-2018 Heard Mr. D.V. Pathy, learned counsel for the petitioner and Mr. Vikash Kumar, SC 11 for the State.
The order of Commissioner, Commercial Taxes, Bihar, Patna passed in Revision Case (S) 251/2016-17 dated 13.2.2017 for the period 2013-14 has been questioned in this writ petition. It is said that sum equal to 40% of the amount of the dispute has been put as a condition for grant of ad interim stay. In fact, the petitioner is ready that the revision should be heard on merit itself on any fixed date without payment of such 40%
Patna High Court CWJC No.3233 of 2017 dt.24-07-2018 2/2 amount as that amount is not a statutory one and the same has been imposed only by the Commissioner for granting ad interim stay. Accordingly, since the writ petitioner is ready that his case can be heard finally by the revisional authority on any date, we would dispose of this writ petition directing the revisional authority to decide the matter within two weeks from the date of receipt / production of a copy of this judgment. The petitioner would appear on 1st of August, 2018 along with a copy of this order and the authority will fix a firm date which should be within a period of two weeks. After hearing the matter it shall be decided finally. The petitioner would not be required to pay 40 % amount for stay or hearing of the matter.
However, we are not making any comment on the merit of the case of the writ petitioner or the State. In this result, this writ petition stands disposed of. (Dr. Ravi Ranjan, J) ( S. Kumar, J) Spd/- AFR/NAFR NAFR CAV DATE NA Uploading Date 24.07.2018 Transmission Date NA