Shree Ram Smokeless Industries vs The State Of Bihar And Anr
2021 Latest Caselaw 53 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                Civil Writ Jurisdiction Case No.20670 of 2018
     ======================================================

Shree Ram Smokeless Industries, a partnership firm having its office at Village Bhopatpur PO and PS Shirish, Baroon, District Aurangabad through its partner Parmeshwar Prasad son of Late Harihar Prasad, resident of PHED Colony, Sri Krishna Nagar, PO and PS Aurangabad, District Aurangabad.

... ... Petitioner/s Versus

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

2. The Assistant Commissioner of Commercials Taxes, Aurangabad.

... ... 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 Patna High Court CWJC No.20670 of 2018 dt.06-01-2021

also the Special Leave Petition with statutory interest thereon."

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 Patna High Court CWJC No.20670 of 2018 dt.06-01-2021

terms.

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