Jharkhand High Court
M/S Dhansar Engineering Co. ... vs The State Of Jharkhand & Others on 6 December, 2022
1
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 5315 of 2021
M/s Dhansar Engineering Co. Private Limited ..... Petitioner
Versus
The State of Jharkhand & others ..... Respondents
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CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
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For the Petitioner : M/s Sumeet Gadodia, Ranjeet Kushwaha,
Aakansha Mittal, Surbhi Agarwal, Advocates
For the Respondents : Mr. Ashok Kr. Yadav, Sr. S.C-I
Mr. Anish Kr. Mishra, AC to Sr. SC-I
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13/ 06.12.2022 The Officers Ms. Reena Singh, D.C.C.T., Intelligence Bureau,
Dhanbad, Ms. Sushma Sinha, D.C.C.T., Dhanbad Circle, Mr. Indrajeet
Kumar Singh, S.T.O., Dhanbad Circle and Mr. Pawan Kumar Kedia, State
Tax Officer, Dhanbad Circle, Dhanbad are present today pursuant to the
order dated 1st December, 2022. The Respondent No. 6 has also come along
with two records of the Commercial Taxes, Intelligence Bureau, Dhanbad
Division relating to the petitioner's case today. She however submits that
both the records do not relate to the instant claim of refund.
2. The petitioner is before this Court seeking refund of the amount
of penalty along with statutory interest in terms of Section 72 and 55 of the
JVAT Act, 2005 consequent to the judgment dated 23rd September 2011
passed in Revision Case No. 14 of 2011 by learned Commercial Taxes
Tribunal.
3. Be it also indicated that respondents have issued an excess
demand notice only on 22nd September, 2022, Annexure A of the
supplementary counter affidavit of the Respondent No. 3 relating to the
penalty amount quashed by the learned Commercial Taxes Tribunal vide its
judgment dated 23rd September, 2011 in Revision Case No. 14 of 2011.
4. In this background, reference is made to the statements made at
paragraph 8, 10, 11 and 12 of the counter affidavit dated 18th April 2022
which contains statements which are true to the information of the deponent
Mr. Pawan Kumar Kedia, State Tax Officer, Dhanbad Circle derived from
the records of this case as per his statement at paragraph 24 of this affidavit.
Annexure- A is said to be the photocopy of the application dated 3rd October,
2013 received on 7th October, 2013 by the office of the Deputy
Commissioner, Commercial Taxes, Dhanbad Circle, being an application of
the petitioner seeking adjustment of the penalty amount quashed by the
learned Commercial Taxes Tribunal towards its current liabilities in the
returns. However, the letter enclosed as Annexure A of 3rd October, 2013 has
an endorsement as O/C (Office Copy) and it does not bear any signature of
the authorized representative of the petitioner company, which is different
from the letter in the original records. From the records of the original file
having TIN-20501700829 (M/s Dhansar Engineering Pvt. Ltd.) relating to
the petitioner for the assessment year 2009-10, the letter of the
petitioner is of the same date but contains the signature of an authorized
signatory Mr. S.K. Sinha.
5. Annexure 7 to the writ application is an application of the same
date 3rd October, 2013 addressed to the JCCT (ADM), Dhanbad Division,
Dhanbad through the D.C.C.T. (Dhanbad Circle), Dhanbad seeking refund of
the excess amount deposited as penalty upon quashing of the order of
penalty by the learned Commercial Taxes Tribunal with statutory interest.
Petitioner had also made a request to issue demand notice showing excess
and/or refund the amount along with relevant rate of interest. This letter is
signed by one Sandeep Agarwal. Petitioner in his reminder letter at Annexure
8/1 dated 24th September, 2021 has made a reference of the receipt dated 7 th
October 2013 bearing No. 2699 of his application made for refund of the
excess amount. Learned counsel for the respondent State Mr. Yadav has
produced "Prapatra Kha" being a Register/Diary of the receipt of different
applications received by the office of the Deputy Commissioner,
Commercial Taxes, Dhanbad Circle, Dhanbad for the period 2012-13 in
which the receipt no. 2699 is in respect of the petitioner and the order of the
Hon'ble C.T.T. in Revision Case No. 14 of 2011 dated 23rd September, 2011.
6. It therefore appears that the office of the Deputy Commissioner
of Commercial Taxes, Dhanbad Circle, Dhanbad-Respondent No.4 was in
receipt of a letter from the petitioner in connection with the order of the
learned Tribunal in Revision Case No. 14/2011 dated 23rd September, 2011.
7. From the aforesaid statements made in the counter affidavit
dated 18.4.2022 and perusal of Annexure-A dated 03.10.2013, compared to
the original records, it prima facie appears that the deponent of the affidavit
dated 18th April, 2022 Mr. Pawan Kumar Kedia, State Tax Officer, Dhanbad
Circle, Dhanbad has made false statements on oath. He should therefore
submit his reply as to why he be not proceeded against for swearing false
affidavit and trying to mislead the Court in the administration of justice
within a period of 10 days from today.
8. Let him be also impleaded by name as respondent No. 7 in the
array of respondents by learned counsel for the petitioner during course of
the day.
9. Learned Senior Standing Counsel No. I- Mr. Ashok Kumar
Yadav accepts notice on his behalf.
10. Learned counsel for the petitioner shall supply the entire
pleadings including all the affidavits and rejoinder affidavits filed by the
respective parties to the newly added respondent No. 7 through his counsel-
Mr. Ashok Kumar Yadav by tomorrow.
11. Let all the four records, (i) TIN-20501700829, (ii) 'Prapatra
Kha' (iii) Case No. 91/09-10 SK Maqbool Wahan Sankhya-NL0ID 7904,
I.B. Dhanbad record and shadow file be kept with the learned Registrar
General, to be produced on the next date.
12. The deponent of the affidavit Mr. Pawan Kumar Kedia-
Respondent No. 7 shall remain present on the next date.
13. Presence of other officials is dispensed with for the time being.
14. Let the instant order be also communicated to the Respondent
No. 2.
15. Let the matter be listed on 19th December, 2022.
(Aparesh Kumar Singh, J.)
(Deepak Roshan, J.)
sm/pramanik
