M/S Shiv Kumar Verma vs The State Of Bihar
2021 Latest Caselaw 4325 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.11199 of 2021
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M/s Shiv Kumar Verma S/o- Uma Shankar Prasad R/o- Near Post Office Hilsa, Gainpat Bigha, District- Nalanda.

... ... Petitioner/s

Versus

1. The State of Bihar through the Principal Secretary, State Taxes, Government of Bihar, Patna.

2. The Principal Secretary, Rural Works Department, Government of Bihar, Patna.

3. The Dy. Commissioner, State Taxes Department, Patna Central Circle, Patna.

4. The Assistant Commissioner, States Taxes, Patna Central Circle, Patna.

... ... Respondent/s ====================================================== Appearance :

For the Petitioner/s : Mr.Akash Chaturvedi, Advocate Mr. Vijay Kumar Singh, Advocate For the Respondent/s : Mr. Kumar Manish, SC 5 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

(The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)

Date : 26-08-2021

Petitioner has prayed for the following relief(s):-

1. For issuance of a writ in the nature of

certiorari for quashing the assessment

order issued under DRC 07 vide

order no. ZA10032019290K dated Patna High Court CWJC No.11199 of 2021 dt.26-08-2021

Patna High Court CWJC No.11199 of 2021 dt.26-08-2021

Patna High Court CWJC No.11199 of 2021 dt.26-08-2021

Learned counsel jointly pray that the petition be

disposed of in terms of the admissions made by the

respondents in para-11 of the counter affidavit dated 13 th of

July, 2021, filed on behalf of respondent No. 2.

Para-11 of the counter affidavit reads as under:

"11. That it would not be out of place to mention here that the similar issue as has been raised in the Patna High Court CWJC No.11199 of 2021 dt.26-08-2021

present writ petition has already been decided by the Hon'ble Court in CWJC No. 1452/2019 and the case of this petitioner is well covered under order dated-05.07.2019 passed by the Hon'ble Court in CWJC No. 1452/2019 and its analogous cases."

Leaving all questions open, purely on the basis of

admission, we allow the present petition in view of the

admissions reproduced supra. We may not be misunderstood to

have expressed any opinion on the correctness of the findings

returned in the said decision for the petition is disposed off

purely on the basis of admission made by the State,

and with both the learned counsel seeking disposal in terms

thereof.

Interlocutory Application(s), if any, shall stand

disposed of.

(Sanjay Karol, CJ)

( S. Kumar, J)

K.C.Jha/-

AFR/NAFR
CAV DATE
Uploading Date          01.09.2021
Transmission Date