M/S Apollo Tyres Ltd vs The State Of Bihar And Ors
2021 Latest Caselaw 102 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                     Civil Writ Jurisdiction Case No.17646 of 2018
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M/s Apollo Tyres Ltd. a company registered under the Companies Act having its registered office at 6th Floor, Cherupushpam Building, Shanmugham Road, Kochi (Kerala) and Branch Office at Rukanpura, near Canal, Bailey Road, Patna though its authorized signatory namely Atul, Son of Late Bibhuti Bhushan Kumar Sinha, Resident of 23/R, Aaradhana Jail Road East, Opposite I.D. Hospital, P.O. G.P.O. Ranchi, P.S.- Ranchi, District- Ranchi, Jharkhand.

... ... Petitioner/s Versus

1. The State Of Bihar through the Principal Secretary cum Commissioner of Commercial Taxes, Bihar, Patna

2. The Principal Secretary cum Commissioner of Commercial Taxes, Bihar, Patna.

3. The Deputy Commissioner of Commercial Taxes In-charge, Patliputra Circle, Patna.

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

For the Petitioner/s : Ms.Priya Gupta, Advocate For the Respondent/s : Mr.Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 11-01-2021 Petitioner has prayed for the following relief(s):-

"(I) For issuance of writ in the nature of mandamus directing the respondent to refund the excess amount of tax realized from the petitioner/paid in connection with the financial year 2002-2003 which total amounts to Rs.62,02,613/-;

(ii) For issuance of a writ in nature of mandamus directing the respondent to refund the Patna High Court CWJC No.17646 of 2018 dt.11-01-2021

excess amount of tax realized/paid by the petitioner in connection with the financial year 2002-03 with interest at the rate of 9% per annum in terms of section 43 of the Bihar Finance Act, 1981;

(iii) For any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances in this case."

Learned counsel for the petitioner seeks

permission to withdraw the present petition reserving

liberty to file a fresh petition on the same and subsequent

cause of action, if the need so arises. Also, approach the

respondent authorities venting out his surviving

grievances, if any.

We are sure that as and when such request is

made to the authority concerned, the same shall be

considered and disposed of expeditiously, also associating

the petitioner in taking the remedial measures.

Needless to add, while considering such request,

principles of natural justice shall be followed and due

opportunity of hearing afforded to the parties.

Patna High Court CWJC No.17646 of 2018 dt.11-01-2021

We have not expressed any opinion on merits. All

issues are left open.

The proceedings, during the time of current

Pandemic- Covid-19, shall be conducted through digital

mode, unless the parties otherwise mutually agree to meet

in person, i.e., physical mode.

The petition stands disposed of in the aforesaid

terms.

Interlocutory Application(s), if any, also stands

disposed of.

(Sanjay Karol, CJ)

( Partha Sarthy, J) spal/-

AFR/NAFR
CAV DATE
Uploading Date          12.1.2021
Transmission Date