Pritam Singh vs The State Of Bihar
2021 Latest Caselaw 6103 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.20357 of 2021
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Pritam Singh S/o Late Mangal Singh Resident of 110-111, Punjabi Colony, Chitkohra, P.S.-Gardanibagh, District-Patna Proprietor of Rajdhani Cycle Store, Fraser road, Patna.

... ... Petitioner/s

Versus

1. The State of Bihar

2. The Principal Secretary, Commercial Taxes Department, Government of Bihar

3. The Commissioner of State Tax Cum Secretary Bihar, Patna.

4. The Additional Commissioner (Appeal), State Tax Patna West Division, Bihar, Patna.

5. The Joint Commissioner State Tax Patna West Circle, Bihar, Patna.

6. The Assistant Commissioner of State Tax Patna West, Bihar, Patna.

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

For the Petitioner/s : Mr.Prashant Sinha, Advocate For the Respondent/s : Mr.Vikash Kumar (SC 11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 14-12-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

It is brought to our notice that vide impugned order

dated 7th of September, 2021 passed by the Respondent No. 4

namely the Additional Commissioner of State Tax (Appeal), West

Division, Patna in Appeal Case No. AD100321004430A, the appeal

of the petitioner against the order dated 18.12.2020 passed by the

Respondent No. 6, The Assistant Commissioner of State Tax West,

Patna in Case No. ZD101220019141K has been rejected merely on Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

the grounds of non-production of certified copy of the order passed

by the Assistant Commissioner of State Tax, West, Patna.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Assessing Authority

for deciding the case afresh. Also, the case shall be decided on

merits. Also, during pendency of the case, no coercive steps

shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties

as also perused the record made available, we are of the

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so,

for two reasons- (a) violation of principles of natural justice,

i.e. Fair opportunity of hearing. No sufficient time was

afforded to the petitioner to represent his case; (b) order passed

ex parte in nature, does not assign any sufficient reasons even

decipherable from the record, as to how the officer could

determine the amount due and payable by the assessee. The

order, ex parte in nature, passed in violation of the principles

of natural justice, entails civil consequences. As such, on this

short ground alone, we dispose of the present writ petition in Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated

7th of September, 2021 passed by the Respondent No. 4 namely

the Additional Commissioner of State Tax (Appeal), West

Division, Patna in Appeal Case No. AD100321004430A, and

the order dated 18.12.2020 passed by the Respondent No. 6,

The Assistant Commissioner of State Tax West, Patna in Case

No. ZD101220019141K;

(b) We accept the statement of the petitioner that ten

per cent of the total amount, being condition prerequisite for

hearing of the appeal, already stands deposited. If that were so,

well and good. However, if the amount is not deposited for

whatever reason(s), same shall be done before the next date;

(c) Further the petitioner undertakes to additionally

deposit ten per cent of the amount of the demand raised

before the Assessing Officer. This shall be done within four

weeks.

(d) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to

the order passed by the Assessing Officer. However, if it is

ultimately found that the petitioner's deposit is in excess,

the same shall be refunded within two months from the date Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

of passing of the order;

(e) We also direct for de-freezing/de-attaching of the

bank account(s) of the writ-petitioner, if attached in reference

to the proceedings, subject matter of present petition. This

shall be done immediately.

(f) Petitioner undertakes to appear before the Assessing

Authority on 17.01.2022 at 10:30 A.M., if possible through

digital mode;

(g) The Assessing Authority shall decide the case on

merits after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(i) During pendency of the case, no coercive steps

shall be taken against the petitioner.

(j) The Assessing Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(l) The Assessing Authority shall decide the case on Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(m) The Assessing Authority shall pass a speaking

order, assigning reasons, copy whereof shall be supplied to

the parties;

(n) Liberty reserved to the petitioner to challenge

the order, if required and desired;

(o) Equally, liberty reserved to the parties to take

recourse to such other remedies as are otherwise available

in accordance with law;

(p) We are hopeful that as and when petitioner takes

recourse to such remedies, before the appropriate forum,

the same shall be dealt with, in accordance with law, with a

reasonable dispatch;

(q) We have not expressed any opinion on merits

and all issues are left open;

(r) If possible, proceedings during the time of

current Pandemic [Covid-19] be conducted through digital

mode;

The instant petition sands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, also stands Patna High Court CWJC No.20357 of 2021 dt.14-12-2021

disposed of.

Learned counsel for the respondents undertakes to

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J)

K.C.Jha/-

AFR/NAFR
CAV DATE
Uploading Date          17.12.2021
Transmission Date