Bandan Fuel Industries vs The State Of Bihar And Anr
2021 Latest Caselaw 52 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.22105 of 2018
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Bandana Fuel Industries, A proprietary concern having its office at Shankarpur, Sikaria, PS -Indrapuri, Sasaram, Dist- Rohtas through its authorized signatory Binod Kumar Singh, Son of Sri Jai Mangal Singh, Resident of P.O.+ P.S. Baghmara, Dhanbad, Jhakhand-828306.

... ... Petitioner/s Versus

1. The State of Bihar, through Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Patna.

2. Assistant Commissioner of Commercial Taxes, Rohtas

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

For the Petitioner/s : Mr. D.V.Pathy, Advocate Mr. Sadashiv Tiwari, Advocate For the Respondent/s : Mr. Vikash Kumar -SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE ANJANI KUMAR SHARAN ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 06-01-2021 Petitioner has prayed for the following relief(s):

"1(i) For a declaration that the notification S.O 92 dated 25.07.2001 to the extent it levies Entry Tax on coal particularly on small-scale industries granted exemption from payment of Sales Tax on sale as violative of Article 304(a) of the Constitution of India.

(ii) For a direction to the respondent no.2 to refund the amount of Entry Tax paid during the pendency of the writ petition and also the Special Leave Petition with statutory interest thereon.

(iii) For quashing of the order of assessment dated 12.05.2004 passed by the respondent no.2 for the period 2002-03 under Patna High Court CWJC No.22105 of 2018 dt.06-01-2021

the Bihar Tax on Entry of Goods into Local Area for Consumption, Use or Sale Therein Act, 1993."

Learned counsel for the petitioner seeks permission to

withdraw the present petition reserving liberty to take recourse

to such appropriate remedies as are otherwise available in

accordance with law as also to file a fresh petition on the same

and subsequent cause of action, if the need so arises.

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.

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. Patna High Court CWJC No.22105 of 2018 dt.06-01-2021

Interlocutory Application(s), if any, also stands

disposed of.

(Sanjay Karol, CJ)

( Anjani Kumar Sharan, J) Amrendra/P.K.P.

AFR/NAFR
CAV DATE
Uploading Date          08.01.2021
Transmission Date