M/S Mahadev Ent. Udyog v. The State Of Bihar And ORS
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.13348 of 2016 =========================================================== M/s Mahadev Ent. Udyog, Navtoli Dhoi, Darbhanga through its proprietor Bivekanand Kumar son of Late Ram Bilash Rai, resident of Dhoi Navtoli, P.S. Sadar, District Darbhanga.
.... .... Petitioner
Versus
1. The State of Bihar through the Commissioner of Commercial taxes, Bihar, Patna having its office at Vikash Bhawan, Bailey Road, Patna.
2. The Deputy Commissioner of Commercial Taxes, West Circle, Muzaffarpur.
3. Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga. .... .... Respondents =========================================================== Appearance :
For the Petitioner/s : Mr. Vinay Kumar Mishra For the Respondent/s : Mr. Vikash Kumar, S.C. 11 =========================================================== CORAM: HONOURABLE MR. JUSTICE HEMANT GUPTA and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE HEMANT GUPTA) Date: 16-08-2016 The challenge in the present writ petition is to the orders passed by the Assistant Commissioner, Commercial Taxes, Darbhanga Circle, Darbhanga pertaining to assessment years 2013-14 and 2014-15 levying tax and penalty for the reason that the petitioner has used coal in the manufacture of bricks, but without paying any tax on the use of coal within the State.
2. Similar issue has been examined by this Court in C.W.J.C. No. 11446 of 2015 (Bihar Int Nirmata Sangh Vs. The State of Bihar & Ors.) and other connected matters vide order dated 27th of January, 2016, wherein, the petitioners have been given liberty to
Patna High Court CWJC No.13348 of 2016 dt.16-08-2016 avail the statutory remedy under the Bihar Entry Tax Act read with the Bihar VAT Act.
3. In view of the aforesaid order and keeping in view the fact that the petitioner has an effective alternative statutory remedy, the present writ petition is dismissed with liberty to the petitioner to avail the statutory remedy in accordance with law. (Hemant Gupta, J) (Ahsanuddin Amanullah, J) Amin/- U