Smt. Anurupa Bose @ Anurupa Basu vs The State Of Jharkhand
2022 Latest Caselaw 4512 Jhar

              IN THE HIGH COURT OF JHARKHAND AT RANCHI
                                      W.P (T) No. 3580 of 2022

              Smt. Anurupa Bose @ Anurupa Basu ---                  ---     Petitioner
                                                Versus
              1. The State of Jharkhand
              2. The Commissioner of Commercial Taxes, Ranchi
              3. The Joint Commissioner of Commercial Taxes, Jamshedpur Division,
                 Jamshedpur
              4. The Certificate Officer, East Singhbhum, Jamshedpur--- --- Respondents
                                                     ---

CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh Hon'ble Mr. Justice Deepak Roshan

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For the Petitioner: M/s Nitin Kr. Pasari, Sidhi Jalan, Advocates For the Resp.-State: Mr. P.A.S. Pati, G.A-II

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05 / 10.11.2022 Apparently, the stand taken in the counter affidavit by the Respondent No. (s) 1 to 4 including Certificate Officer, East Singhbhum, author of the impugned notice dated 09.07.2022, seeking to justify the issuance of the notice upon the petitioner-widow of the deceased Director of the Company M/s Perfect Electrical Concern Limited, are not tenable in law and are prima facie in teeth of the judgment dated 28.03.2012 in W.P (T) No. 103/2012 (Annexure-

6) rendered by this Court in the case of the same petitioner in relation to the similar notice issued in the similar certificate proceedings.

2. Learned counsel for the Respondent State Mr. P.A.S. Pati seeks short time to deliberate the issue with the concerned Respondent in order to revisit the impugned notice, issued by the Respondent No. 4.

3. Matter be listed on 17.11.2022.

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) Ranjeet/