M/S Bharat Trading Company v. State Of Chhattisgarh

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Misc. Civil Case No.546 of 2018 M/s Bharat Trading Company, New Bombay Market, Raipur (C.G.). Through Proprietor Abhay, S/o Shaligram Gorle, Plot No.242, Bajaj Nagar, Nagpur (M.S.) ---- Applicant

Versus

1. State of Chhattisgarh, Through Secretary, Department of Finance (Commercial Tax), Mantralaya, Mahanadi Bhawan, Naya Raipur (C.G.)

2. The Commissioner, Commercial Tax Department, (Vanijya Kar Bhawan), South Civil Lines, Raipur (C.G.)

3. Assistant Commissioner, Commercial Tax, Circle-II, Commercial Tax Department, (Vanijya Kar Bhawan), South Civil Lines, Raipur (C.G.)

4. Assistant Commissioner, Commercial Tax, Circle-IV, Commercial Tax Department, (Vanijya Kar Bhawan), South Civil Lines, Raipur (C.G.)

5. Additional Collector-Cum-Deputy Commissioner, Commercial Tax, Raipur (C.G.) ---- Non-applicants For Applicant:

Mrs. Smiti Sharma, Advocate.

Hon'ble Shri Justice Sanjay K. Agrawal Order On Board 08/08/2018

1. This application has been filed for modification of the order dated 186-2018 passed by this Court in W.P.(T)No.29/2016.

2. On due consideration, para 6 of the order dated 18-6-2018 passed in W.P.(T)No.29/2016 is modified to the extent indicated herein-below and it be read as under: - "6.

Accordingly, the orders impugned Annexures P-1, P3 and P-4 are set aside and the matter is remitted to the Additional Commissioner, Commercial Tax, Raipur enabling the petitioner to file an application for condonation of delay under Section 53 of the Act of 2005 within a period of two

weeks from today and that application will be considered and decided first strictly in accordance with law."

3. Remaining part of the order dated 18-6-2018 passed in W.P.(T) No.29/2016 shall remain intact.

4. The MCC stands disposed of.

Sd/- (Sanjay K. Agrawal) Judge Soma