M/S Mahalaxmi Bricks v. The State Of Bihar And ORS
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.3246 of 2016 ====================================================== M/s Mahalaxmi Bricks Barah Pothia, P.S.Thakurganj, District-Kishanganj through its proprietor Binod Kumar Agrawal, son of Shankar Lal Agrawal, resident of village- Thakurganj, P.S. Thakurganj, District-Kishanganj .... .... Petitioner/s
Versus
1. The State of Bihar through the Commissioner-cum- Principal Secretary, Commercial Taxes Department, Bihar having its office at Vikash Bhawan, Bailey Road, Patna
2. The Assistant Commissiner of Commercial Taxes, Kishanganj Circle, Kishanganj, District- Kishanganj
3. The Commercial Taxes Officer, Kishanganj Circle, Kishanganj, DistrictKishanganj .... .... Respondent/s ====================================================== Appearance :
For the Petitioner/s : Mr. Birendra Kumar For the Respondent/s : Mr. AC to GP-27 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 17-02-2016 Heard learned counsel for the petitioner and learned counsel for the State.
The petitioner seeks quashing of the order dated 16.7.2015 passed by the Assistant Commissioner of Commercial Taxes, Kishanganj Circle, Kishanganj under Section 8 of the Bihar Tax on Entry of Goods into local Area for consumption, Use or Sale therein Act, 1993 read with Section 31 of the Bihar Value Added Tax Act for the period 2012-13.
The said order is amenable in remedy of statutory appeal and no jurisdictional issue has been raised by
Patna High Court CWJC No.3246 of 2016 (2) dt.17-02-2016 2/2 learned counsel for the petitioner in the matter. In the aforesaid circumstances, the writ application is dismissed with liberty to the petitioner to avail of statutory remedy of appeal. In case such an appeal is filed within a period of two weeks from today then the appellate authority shall consider the same keeping in view the fact that a large number of similar matters of brick kiln pending in this Court have only recently been dismissed.
(Ramesh Kumar Datta, J) (Sudhir Singh, J) S.Pandey/- U