M/S Rajesh Kumar Garg v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.21466 of 2014 ====================================================== M/s Rajesh Kumar Garg now amended Name Aar Pee Infra Project Pvt. Ltd. B-105, Vaishnavi Plaza Apt, D.M.Lane W.B.C. Road, Patna through its Director Rajesh Kuamr Garg Son of Sri Roshan Lal Garg null .... .... Petitioner/s

Versus

1. The State of Bihar through the Commissioner of commercial Taxes, Bihar, New Secretariat, Patna.

2. The Commissioner of Finance, Govt. of Bihar , Patna.

3. The Deputy Commissioner of Commercial Taxes, Patna Central Circle, Patna

4. The Joint Commissioner of Commercial Taxes (Administration), Patna West Division, Patna.

5. The Treasury Officer, Motihari (East Champaran). .... .... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr. Suresh Pd Singh No.1 Ms. Kumari Rashmi For the State : Mr. Vikash Kumar AC to PAAG ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 28-04-2015 Heard learned counsel for the petitioner and learned counsel for the State.

In view of the stand taken in the counter affidavit that the assessment orders on the basis of the demand notice have themselves been revised by order dated 25.3.2015 passed by the Commissioner, Commercial Taxes, Bihar in view of the audit objection dated 7.1.2015 of the office of the Accountant General (Audit), Bihar, Patna remanding the matter to the Assessing Officer to pass fresh order in accordance with the order dated

Patna High Court CWJC No.21466 of 2014 (6) dt.28-04-2015 2/2 25.3.2015, learned counsel for the petitioner submits that the writ application may be disposed of with a direction to the respondent-Assessing Officer to complete the fresh assessment expeditiously and also make the refund that may become due thereafter within a given timeframe.

The writ application is, accordingly, disposed of with a direction to the respondent no.3, the Deputy Commissioner, Commercial Taxes, Patna Central Circle, Patna to complete the assessments on remand for the period from 2011-12 to 2012-13 within a period of six weeks from the date of receipt/production of a copy of this order, subject o the petitioner cooperating in the matter and the amounts found refundable to the petitioner thereafter shall be paid to the petitioner within a further period of two months thereafter.

(Ramesh Kumar Datta, J) (Anjana Mishra, J) S.Pandey/- U