Smt. Anurupa Bose @ Anurupa Basu vs The State Of Jharkhand
2022 Latest Caselaw 3855 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

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

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03/21.09.2022 Petitioner has assailed the notice dated 9th July, 2022 (Annexure-

7) relating to different Financial Years, by which the petitioner, who is the widow of Late Director, Sujit Kumar Basu has been asked to pay the outstanding dues of the Company, M/s. Perfect Electric Concern Ltd. Learned counsel for the petitioner submits that petitioner being widow cannot be made liable for the dues of Company when she is not a guarantor of the Company. Learned counsel for the petitioner submits that in the case of same petitioner concerning similar demand notice, the issue has been decided in favour of the petitioner by judgment dated 28th March, 2012 passed in W.P(T) No. 103 of 2012. The impugned notices, therefore, amounts to breach of the orders of this court.

Learned counsel for the State is allowed three weeks' time to seek instruction and file counter affidavit. They may, in the meantime, also withdraw the notices if they are contrary to law and in teeth of the decisions rendered by this Court earlier in the case of same petitioner.

List this case in 2nd week after reopening of Dussehra vacation. In the meantime, no coercive steps be taken pursuant to the notice dated 9th July, 2022 (Annexure-7) issued in connection with Certificate Case no. 02(CT)/2007-2008 to 13 (CT) 2007-2008..

(Aparesh Kumar Singh, J)

(Deepak Roshan, J) jk/