Sanmarg Projects Private Ltd vs The State Of Bihar
2021 Latest Caselaw 2896 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.8653 of 2021
     ======================================================

Sanmarg Projects Private Ltd Flat No. 202, Saraswati Niketan At - I.A.S. Colony, Kidwaipuri, Patna - 800001, Through its authorised Person Ms. Bhumika Gulati.

... ... Petitioner/s

Versus

1. The state of Bihar.

2. The Principal Secretary - cum - Commissioner Finance department, Govt. of Bihar,

3. The Additional Commissioner, State Tax (Appeal) Patna West Division, Patna - 800001.

4. The Joint Commissioner, State Tax Patna Central Circle Patna.

5. The Assistant Commissioner, state Tax Patna Central and West Circle Patna -

800001.

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

For the Petitioner/s : Mr.Uday Pratap Singh, Advocate Manoj Kumar Ambastha, Advocate Ms. Manisha, Advocate For the Respondent/s : Mr. Vivek Prasad, GP 7 ====================================================== 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 : 01-07-2021

Petitioner has prayed for the following relief(s):

"(a) That this application is being filed for issuance of a writ in the nature of writ of certiorari or any other appropriate writ, order/ direction for quashing the orders dt. 05.03.2020 and 01.03.2021 passed by Respondent no. 5 and Patna High Court CWJC No.8653 of 2021 dt.01-07-2021

3 by which a demand of Rs. 28,77,243.20/- Twenty eight Lakh Seventy Seven thousand, Two hundred forty three and paisa twenty only) was raised against the petitioner and subsequent appeal has been rejected respectively.

(b) That, this application is further being filed for quashing order dt. 18.01.2021 passed by Respondent no. 4 by which an amount of Rs. 25,32140.52/- ( Twenty five Lakh Thirty thousand one hundred forty and paisa fifty tow only) has been attached from the bank account of the petitioner being operated vide A/c No. 50149821471, Allahabad Bank, Main branch, Budh Marg, Patna -800001."

It is brought to our notice that vide orders dt.

05.03.2020 and 01.03.2021 passed by Respondent no. 5 and 3

a demand of Rs. 28,77,243.20/- (Twenty eight Lakh Seventy

Seven thousand, Two hundred forty three and paisa twenty

only) was raised against the petitioner and subsequent appeal

has been rejected respectively and vide order dt. 18.01.2021

passed by Respondent no. 4 an amount of Rs. 25,32140.52/-

( Twenty five Lakh Thirty thousand one hundred forty and

paisa fifty tow only) has been attached from the bank account

of the petitioner being operated vide A/c No.

50149821471, Allahabad Bank, Main branch, Budh Marg,

Patna -800001.

Patna High Court CWJC No.8653 of 2021 dt.01-07-2021

Learned counsel for the Revenue, states that he has

no objection if the matter is remanded to the Appellate

Authority for deciding the appeal afresh. Also, while

considering and deciding the appeal, the ground of delay

shall not be taken into account and the appeal shall be

decided on merits. Also, during pendency of the appeal, no

coercive steps shall be taken against the petitioner.

Statement accepted and taken on record.

Having heard learned counsel for the parties as

also perused the record made available, we dispose of the

present petition in the following mutually agreeable

terms:-

(a) We quash and set aside the orders dt. 05.03.2020

and 01.03.2021 passed by Respondent no. 5 and 3 by which a

demand of Rs. 28,77,243.20/- (Twenty eight Lakh Seventy

Seven thousand, Two hundred forty three and paisa twenty

only) was raised against the petitioner and subsequent appeal

has been rejected respectively and order dt. 18.01.2021 passed

by Respondent no. 4.

(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, Patna High Court CWJC No.8653 of 2021 dt.01-07-2021

the appeal shall be decided on merits. However, if the amount

is not deposited for whatever reason(s), same shall be done

before the next date;

(c) This deposit shall be without prejudice to the

respective rights and contention of the parties and

subject to the order passed by the Appellate Authority.

However, if it is ultimately found that the petitioner's

deposit is in excess, this shall be done within a period of

seven days from the date of account being made

operational. ;

(d) 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.

(e) Petitioner undertakes to appear before the

Appellate Authority i.e. Additional Commissioner, State

Tax (Appeal), Patna West Division, Patna on 1 st of

September, 2021 at 10:30 A.M., if possible through digital

mode;

(f) The Appellate Authority shall condone the

delay in filing the appeal and decide the appeal on Patna High Court CWJC No.8653 of 2021 dt.01-07-2021

merits after complying with the principles of natural

justice;

(g) Opportunity of hearing shall be afforded to

the parties to place on record all essential documents

and materials, if so required and desired;

(h) During pendency of the appeal, no coercive

steps shall be taken against the petitioner.

(i) The Appellate Authority shall pass a fresh

order only after affording adequate opportunity to all

concerned, including the writ petitioner;

(j) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take

unnecessary adjournment;

(k) The Appellate Authority shall decide the appeal

on merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(n) We are hopeful that as and when petitioner Patna High Court CWJC No.8653 of 2021 dt.01-07-2021

takes recourse to such remedies, before the appropriate

forum, the same shall be dealt with, in accordance with

law, with a reasonable dispatch;

(o) We have not expressed any opinion on merits

and all issues are left open;

(p) 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

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          07.07.2021
Transmission Date