M/S Shantinath Detergents Pvt. Ltd. v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.340 of 2020 ====================================================== M/s Shantinath Detergents Pvt. Ltd. (formerly known as Safechem Industries) having its office at Godown No. 1, Krishi Utpadan Bazar Samity, Didarganj, Patna City, Patna, Bihar, 800009, through its Authorized Representative, Shri Bijay Kumar Singh, aged about 50 years (M), son of Mr. Jay Singh, resident of Singh Mansion, Subhas Pally, Near battery Factory, P.o. and P.s.- Naihati (M), North, 24-Parganas, West Bengal-743165.

... ... Petitioner/s

Versus

1.

The State of Bihar through the Secretary, Commercial Taxes, Govt. of Bihar, 2.

Assistant Commissioner of Commercial Taxes West circle, Patna ... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s :

Mr. Deepro Sen, Advocate Mr. Brisketu Sharan Pandey, Advocate For the Respondent/s :

Mr. Sri Ram AC to SC 11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 13-01-2020 Petitioner has prayed for the following relief(s):- (i) Issue a writ of mandamus or any other appropriate writ directing the Respondents to issue 'F' Form to Purnia branch of the petitioner by exercising its authority under Rule 9C of the Central Sales Tax (Bihar) Rules, 1957 (ii) Issue a writ of mandamus or any other appropriate writ directing the Respondents to issue a verification report certifying that the goods transferred by the Petitioner's Kolkata branch to its Purnia branch were

Patna High Court CWJC No.340 of 2020(3) dt.13-01-2020 2/2 for the purpose of stock transfer and not in course of inter-state trade; and//or (iii) Pass any such other order/orders as this Hon'le Court may deem fit and proper in the facts and circumstances of the case."

The only issue is as to whether Form-F is required to be issued by the petitioner or not, which issue, in our considered view, can easily be decided with the disposal of the petition/representation, which is yet pending before the appropriate authority.

Let the appropriate authority decide the same within a period of three months.

In view of the same, the petition stands disposed of reserving liberty to the petitioner to approach this Court afresh if the need so arises.

(Sanjay Karol, CJ) ( Anil Kumar Upadhyay, J) Sunil/- U