Bikash Kumar Singh vs Commissioner Of State Tax
2021 Latest Caselaw 2617 Patna

     IN THE HIGH COURT OF JUDICATURE AT PATNA
           Civil Writ Jurisdiction Case No. 4023 of 2021
======================================================

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

For the Petitioner/s : Mr. D.V. Pathy, Advocate Mrs. Manju Jha, Advocate For the Respondent/s : Mr. Vikash Kumar, S.C. 11

====================================================== 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 : 24-06-2021

Petitioner has prayed for the following relief(s): Patna High Court CWJC No. 4023 of 2021 dt. 24-06-2021

After the matter was heard for some time, Mr. D.V.

Pathy, learned counsel appearing on behalf of the petitioner,

under instructions, states that petitioner may be permitted to

prefer an appeal against the impugned order before the

Appellate Authority.

Permission granted.

Shri Vikash Kumar, learned Standing Counsel No. 11,

states that if such an appeal is preferred by 26th of July, 2021,

the issue of limitation shall neither be raised nor allowed to

come in the way of adjudication of the appeal on merits. Also, Patna High Court CWJC No. 4023 of 2021 dt. 24-06-2021

during pendency of the appeal, no coercive steps shall be taken

against the petitioner.

Statement accepted and taken on record.

As such, petition stands disposed of in the following

mutually agreeable terms:-

(a) Petitioner is permitted to prefer an appeal against

the impugned order dated 14.09.2019 passed by Respondent No.

2 namely Asst. Commissioner of State Tax, Bhagalpur Circle,

Bhagalpur (Annexure-2) for the tax period July 2019, on or

before 26th of July, 2021, if possible, through digital mode.

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

amount, being condition prerequisite for hearing of the appeal,

before the next date. If that were so, the appeal shall be decided

on merits by passing a speaking order;

(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, 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 Patna High Court CWJC No. 4023 of 2021 dt. 24-06-2021

the proceedings, subject matter of present petition. This shall be

done immediately.

(e) Petitioner undertakes to appear before the

Appellate Authority on 26th of July, 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 an 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 Patna High Court CWJC No. 4023 of 2021 dt. 24-06-2021

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

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.

Patna High Court CWJC No. 4023 of 2021 dt. 24-06-2021

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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