Pradeep Kumar Singh vs The State Of Bihar
2021 Latest Caselaw 3612 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.11020 of 2021
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Pradeep Kumar Singh Son of Rajeshwar Prasad Singh Resident of Bajitpur Ward No. 4, P.S.- Triveniganj, District- Supaul.

... ... Petitioner/s

Versus

1. The State of Bihar.

2. The Principal Secretary Department of Tax, Bihar, Patna.

3. The Commissioner State Tax Bihar, Patna.

4. The Additional State Tax Commissioner Purnea.

5. The Deputy State tax Commissioner Supaul.

6. The Principal Secretary Bihar Building Construction Department, Bihar, Patna.

7. The Executive Engineer Bihar Building Construction Department, Division, Madhepura.

8. The Managing Director Bihar State Building Construction Corporation Ltd., Bihar, Patna.

9. The Deputy General Manager Bihar State Building Construction Corporation Ltd., Saharsa.

10. The Managing Director Bihar Medical Services and Infrastructure Corporation Ltd. Patna, 4th floor BSBCCL Hospital Road Shashtrinagar, Patna.

... ... Respondent/s

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Appearance :

For the Petitioner/s : Mr.Rajesh Kumar Sinha, Advocate

For the Respondent/s : Mr. Vikash Kumar, SC-11

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CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 22-07-2021 Patna High Court CWJC No.11020 of 2021 dt.22-07-2021

Petitioner has prayed for the following relief(s):

"(i) For quashing the impugned orders (Annexure-6 series) as contained in memo No.368 and 369 dt. 26.02.2021 passed by the Additional State Tax Commissioner (Appellate Authority), Purnea, whereby and whereunder the appeals of the petitioner have been rejected only on the ground of limitation without considering the period of Covid-19.

(ii) Further for a direction to the respondents to defreeze/dehold/unhold the accounts of the petitioner which are being given here in below;

(a) AC No. 11727351500, SBI, Triveniganj in which Home loan EMI is going on.

(b) AC No. 449610100000911, Bank of India, Supaul by which business is running.

(c) AC No. 150102000000073, IDBI, Supaul which current credit account which also for business purpose.

(d) AC No. 458330100000076, Bank of India, Triveniganj Loan Account which for business transaction is going on.

(iii) To grant any other relief (s) for which the petitioner is entitled to get in the eye of law."

Patna High Court CWJC No.11020 of 2021 dt.22-07-2021

The instant petition has been filed for quashing of

the impugned orders (Annexure-6 series) as contained in

Memo No. 368 and 369 dated 26.02.2021 passed by

Respondent No. 4 namely The Additional State Tax

Commissioner, Purnea, whereby the appeal of the

petitioner has been rejected merely on the grounds of

being barred by limitation. The order was ex parte in

nature.

In our considered view, the delay stands

sufficiently explained on account of COVID restrictions.

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 Patna High Court CWJC No.11020 of 2021 dt.22-07-2021

terms:-

(a) We quash and set aside the impugned orders

(Annexure-6 series) as contained in Memo No. 368 and

369 dated 26.02.2021 passed by Respondent No. 4 namely

The Additional State Tax Commissioner, Purnea;

(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, 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 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 of passing of the order;

(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 Patna High Court CWJC No.11020 of 2021 dt.22-07-2021

petition. This shall be done immediately.

(e) Petitioner undertakes to appear before the

Appellate Authority i.e. The Additional State Tax

Commissioner (Appeal), Purnea on 3rd 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

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 Patna High Court CWJC No.11020 of 2021 dt.22-07-2021

on merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) The Appellate Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(m) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(o) 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;

(p) We have not expressed any opinion on merits

and all issues are left open;

(q) 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.11020 of 2021 dt.22-07-2021

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) Ashwini/Sujit/-

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