Patna High CourtCWJC/2517/2017withdrawn

Micromax Informatics Ltd. v. The State Of Bihar And ORS

2018-09-19Mr. Justice Ashutosh Kumar,The Chief Justice3 pages

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2551 of 2017 ====================================================== Micromax Informatics Ltd., a Company registered under the Indian Laws having its warehouse at C/o Neeta Enterprises Sabajpura more, Phulwari Sharif, Patna- 801505, through its Authorized Signatory Sudhir Kumar Singh, son of Uday Shankar Singh aged about 31 years, Resident of Sector-368-A, Panch Mandir Road, West Near Lohia Nagar, Sub Post Office, RF, 121, Kankarbagh, Patna- 800020.

... ... Petitioner/s

Versus

1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, PO- Sachivalaya, Patna.

2. The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.

3. The Dy. Commissioner of Commercial Taxes, Patna South Circle.

4. The Assistant Commissioner of Commercial Taxes, Patna South Circle.

5. Commercial Taxes Officer, Patna South Circle. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 2545 of 2017 ====================================================== Micromax Informatics Ltd. company registered under the Indian laws having its warehouse at C/o. Neeta Enterprises Sabajpura More, Phulwari Sarif, Patna- 801505, through its Authorized Signatory Sudhir Kumar Singh, son of Uday Shankar Singh aged about 31 years, Resident of Sector- 368-A, Panch Mandir Road, West Near Lohia Nagar, Sub Post Office, RF 121, Kankarbagh, Patna- 800020.

... ... Petitioner/s

Versus

1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, PO- Saschivalya, Patna.

2. The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.

3. The Dy. Commissioner of Commercial Taxes, Patna South Circle.

4. The Assistant Commissioner of Commercial Taxes, Patna South Circle.

5. Commercial Taxes Officer, Patna South Circle. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 2549 of 2017 ====================================================== Micromax Informatics Ltd., a Company registered under the Indian Laws having its warehouse at C/o Neeta Enterprises Sabajpura more, Phulwari Sharif, Patna- 801505, through its Authorized Signatory Sudhir Kumar Singh, son of Uday Shankar Singh aged about 31 years, Resident of Sector-368-A, Panch Mandir Road, West Near Lohia Nagar, Sub Post Office, RF, 121, Kankarbagh, Patna- 800020.

... ... Petitioner/s

Versus

Patna High Court CWJC No.2551 of 2017(4) dt.19-09-2018 2/3

1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, PO- Sachivalaya, Patna.

2. The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.

3. The Dy. Commissioner of Commercial Taxes, Patna South Circle.

4. The Assistant Commissioner of Commercial Taxes, Patna South Circle.

5. Commercial Taxes Officer, Patna South Circle. ... ... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No. 2517 of 2017 ====================================================== Micromax Informatics Ltd., a Company registered under the Indian Laws having its Warehouse at C/o Neeta Enterprises Sabajpura More, Phulwari Sarif, Patna - 801505, through its Authorized Signatory Sudhir Kumar Singh, Son of Uday Shankar Singh, Resident of Sector - 368 - A, Panch Mandir Road, West Near Lohia Nagar, Sub Post Office, RF 121, Kankarbagh, Patna 800020 ... ... Petitioner/s

Versus

1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar Patna having office at Old Secretariat, P.O. Saschivalya, Patna

2. The Commissioner of Commercial Taxes having its office at Vikas Bhawan, Bailey Road, Patna.

3. The Dy Commissioner of Commercial Taxes, Patna South Circle

4. The Assistant Commissioner of Commercial Taxes, Patna South Circle

5. Commercial Taxes Officer, Patna South Circle. ... ... Respondent/s ====================================================== Appearance :

(In all the cases) For the Petitioner/s :

Mr. D.V.Pathy, Advocate :

Ms. Manju Jha, Advocate For the Respondent/s :

Mr. Vikas Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ASHUTOSH KUMAR ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 19-09-2018 As against the impugned reassessment orders, statutory remedy by way of appeal is provided, under the circumstances, learned counsel Shri D.V. Pathy, appearing on behalf of the petitioner, seeks permission to withdraw the

Patna High Court CWJC No.2551 of 2017(4) dt.19-09-2018 3/3 present writ petitions with liberty to file appeal before the Appellate Authority. However, as requested to grant sometime to the petitioner to prefer the appeal and make suitable observation that if the appeal is preferred within three weeks from today, the same be considered in accordance with law, however, without raising the issue with respect to limitation. In view of the above, the present petitions stand dismissed as withdrawn with the above liberty. As the petitioner has preferred the writ petitions against the impugned orders of reassessment, it is observed that if the appeal is preferred within a period of three weeks from today, the same be considered in accordance with law, however, without raising the issue with respect to limitation. Notice is discharged.

(Mukesh R. Shah, CJ) (Ashutosh Kumar, J) Sunil/- U