Manoj Kumar vs The State Of Bihar
2021 Latest Caselaw 2558 Patna

     IN THE HIGH COURT OF JUDICATURE AT PATNA
          Civil Writ Jurisdiction Case No. 10173 of 2020
======================================================

====================================================== Appearance :

For the Petitioner/s : Mrs. Archana Sinha, Advocate Mr. Alok Kumar Shahi, Advocate For the Respondent/s : Mr. Vivek Prasad, G.P. 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 : 23-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 10173 of 2020 dt. 23-06-2021

It is brought to our notice that post passing of the

impugned order dated 2nd of March, 2019 [Annexure-1]

petitioner's bank account(s) also stands attached.

Learned counsel for the Revenue, on the ground of

availability of equally alternative efficacious remedy

vehemently opposed the prayer made on behalf of the

petitioner.

However, having heard learned counsel for the

parties as also perused the record made available, we are

of the considered view that this Court, notwithstanding the

statutory remedy, is not precluded from interfering where,

ex facie, we form an opinion that the order is bad in law.

This we say so, for two reasons- (a) violation of principles

of natural justice, i.e. Fair opportunity of hearing. No

sufficient time was afforded to the petitioner to represent

his case; (b) order of assessment passed ex parte in nature,

does not assign any sufficient reasons even decipherable

from the record, as to how the officer could determine the

amount due and payable by the assessee. The order, ex

parte in nature, passed in violation of the principles of

natural justice, entails civil consequences. As such, on this Patna High Court CWJC No. 10173 of 2020 dt. 23-06-2021

short ground alone, we dispose of the present writ petition

in the following mutually agreeable terms:

(a) We quash and set aside the impugned order

dated 2nd of March, 2019 passed by the Joint

Commissioner State Taxes in TIN No. 1004-4781-010 as

also the demand notice dated 6th of March, 2019;

(b) Petitioner shall deposit ten per cent of the total

amount, being condition prerequisite for hearing of the

appeal, before the Assessing Officer within four weeks, if

not already done so for whatever reason(s);

(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) In this view of the matter, we also direct for de-

freezing/de-attaching of the bank account(s) of the writ-

petitioner attached in reference to the proceedings, subject

matter of present petition. This shall be done immediately.

(e) Petitioner undertakes to appear before the Patna High Court CWJC No. 10173 of 2020 dt. 23-06-2021

Assessing Officer on 26th of July, 2021 at 10:30 A.M., if

possible through digital mode;

(f) Opportunity of hearing shall be afforded to

the parties to place on record all essential documents

and materials, if so required and desired;

(g) The Assessing Officer shall pass a fresh

order only after affording adequate opportunity to all

concerned, including the writ petitioner;

(h) Petitioner through learned counsel

undertakes to fully cooperate in such proceedings and

not take unnecessary adjournment;

(i) The Assessing Officer shall decide the matter on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(j) Liberty reserved to the petitioner to challenge the

order, if so required and desired;

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

recourse to such other remedies as are otherwise available in

accordance with law;

(l) 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 Patna High Court CWJC No. 10173 of 2020 dt. 23-06-2021

reasonable dispatch;

(m) We have not expressed any opinion on merits and

all issues are left open;

(n) 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) Sujit/PKP-

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