M/S Dulahan Shrinagar vs The State Of Bihar
2021 Latest Caselaw 5352 Patna

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                  Civil Writ Jurisdiction Case No.19273 of 2021
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M/s Dulahan Shringar Proprietor Shop having place of business, C/o- Neeraj, Bishanpur Road, Near Kali Asthan Chowk, Begusarai, through its proprietor namely Shaikh Mahfuz Samsher, aged about- 29 years, Gender- Male, S/o- Md. Samsher Shaikh, Chakballi, P.O.- Noorpur, P.S. Barauni- District- Begusarai Pin- 851210

... ... Petitioner/s Versus

1. The State of Bihar though the Principal Secretary-cum- Commissioner Department of State Taxes, Govt. of Bihar, Patna.

2. The Joint Commissioner of State Taxes, at Begusarai in Darbhanga Division.

3. The Additional Commissioner of State Taxes Appeal Darbhanga Division Darbhanga.

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

For the Petitioner/s : Mr. Saroj Kumar Sharma, Advocate Ms. Kiran Kumari Sharma, Advocate For the Respondent/s : Mr. Vivek Prasad, G.P.-7 Ms. Roona, AC to GP-7 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 22-11-2021 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

It is brought to our notice that vide impugned order

dated 30.07.2021 (Annexure-6) passed by the Respondent

no.3, namely the Additional Commissioner of State Taxes

Appeal, Darbhanga Division, Darbhanga in Appeal No.

AD1007210007170, the appeal of the petitioner against the

order dated 13.01.2020 (Annexure-5) passed by Respondent

no.2, namely the Joint Commissioner of State Taxes,

Begusarai in Darbhanga Division in reference no.

ZA100120038730H has been rejected merely on the grounds

of non-filing of the certified copy. The order is ex parte in

nature.

Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

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 impugned order dated

order dated 30.07.2021 (Annexure-6), passed by the

Respondent no.3, namely the Additional Commissioner of

State Taxes Appeal, Darbhanga Division, Darbhanga in

Appeal Case No. AD1007210007170;

(b) The appeal is restored to its original number and

position;

(c) 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 Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

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;

(d) 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;

(e) 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.

(f) Petitioner undertakes to appear before the

Appellate Authority i.e. Respondent no.3, the Additional

Commissioner of State Taxes Appeal, Darbhanga Division,

Darbhanga on 22nd of December, 2021 at 10:30 A.M., if

possible through digital mode and file the required

certified copy;

(g) The Appellate Authority shall condone the

delay in filing the appeal and decide the appeal on merits Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

after complying with the principles of natural justice;

(h) Opportunity of hearing shall be afforded to the

parties to place on record all essential documents and

materials, if so required and desired;

(i) During pendency of the appeal, no coercive

steps shall be taken against the petitioner.

(j) The Appellate Authority shall pass a fresh order

only after affording adequate opportunity to all concerned,

including the writ petitioner;

(k) Petitioner through learned counsel undertakes to

fully cooperate in such proceedings and not take unnecessary

adjournment;

(l) 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;

(m) The Appellate Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to the

parties;

(n) Liberty reserved to the petitioner to challenge the

order, if required and desired;

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

recourse to such other remedies as are otherwise available in Patna High Court CWJC No.19273 of 2021 dt.22-11-2021

accordance with law;

(p) 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;

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

all issues are left open;

(r) 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) Amrendra/PKP AFR/NAFR CAV DATE Uploading Date 23.11.2021 Transmission Date