Citation : 2023 Latest Caselaw 1453 Jhar
Judgement Date : 3 April, 2023
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(S) No.777 of 2023
Raj Kumar Ram .......... Petitioner
1. The State of Jharkhand, through the Secretary, Commercial Taxes,
Government of Jharkhand, having its office at-Project Bhawan, P.O.
& P.S.-Dhurwa, District-Ranchi.
2. The Commissioner, Commercial Taxes, Government of Jharkhand,
having its office at-Utpad Bhawan, P.O. Kanke & P.S.-Gonda,
District-Ranchi.
3. The Joint Commissioner, Commercial Taxes, (Administration)
Dhanbad P.O. & P.S.-Dhanbad, District-Dhanbad, (Jharkhand).
4. The Joint Commissioner, Commercial Taxes, State Tax, Giridih
Circle, P.O. & P.S.-Giridih & District-Giridih (Jharkhand).
......... Respondents
CORAM : HON'BLE MR. JUSTICE SUJIT NARAYAN PRASAD
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For the Petitioner : Mr. Prem Pujari Roy, Advocate For the State : Mr. Anish Kumar Mishra, AC to Sr. SC-I
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06/03.04.2023 Mr. Prem Pujari Roy, learned counsel for the petitioner has submitted that his case is squarely covered by the judgment passed by the Division Bench of this Court in LPA No.171 of 2021 and LPA No.121 of 2021, wherein, the similar issue has been decided.
It has further been submitted that against the judgment passed by the Division Bench of this Court in LPA No.121 of 2021, the State of Jharkhand has travelled to the Supreme Court by filing Special Leave to Appeal (C) No(s).15757 of 2022, whereby and whereunder, the aforesaid Special Leave to Appeal has been dismissed.
It has been contended that the writ petition may be disposed of by granting liberty to the writ petitioner at this stage to file fresh representation bringing the entire fact into the notice of the concerned competent authority along with the judgment passed by the Division Bench of this Court in LPA No.121 of 2021 which was confirmed by the Hon'ble Apex Court in Special Leave to Appeal (C) No(s).15757 of 2022.
Learned counsel appearing for the State is having no objection to such submission.
Considering the same, this writ petition is disposed of at this stage by granting liberty to the writ petitioner to file fresh representation before the respondent no.2-The Commissioner, Commercial Taxes, Government of Jharkhand along with the judgment passed in LPA No.121 of 2021.
Such representation be filed within the period of four weeks' from the date of receipt/production of copy of this order.
The concerned authority will take decision in accordance with law after taking into consideration the fact involved in this case and if it is found that the case of the writ petitioner is falling under the fold of the case decided by the Division Bench of this Court passed in LPA No.171 of 2021 and LPA No.121 of 2021, a decision is required to be taken.
Needless to say that if the case of the writ petitioner is found to be covered under the case of State of Jharkhand & Ors. Vrs. Surendra Choudhary, passed in L.P.A. No.171 of 2021 and Ashok Kumar Vrs. the State of Jharkhand & Ors., passed in L.P.A. No.121 of 2021, the consequential benefits be granted in favour of the writ petitioner within the period of eight weeks' from the date of such decision.
If the case of the writ petitioner is not found to be covered under the fold of aforesaid cases, the adverse decision, if any, on whatsoever reason, be communicated to the writ petitioner within the aforesaid period.
In view thereof, the instant writ petition stands disposed of with the aforesaid observation/direction.
(Sujit Narayan Prasad, J.)
Rohit/-
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