Patna High Court
M/S Linde Engineering India ... vs The State Of Bihar on 29 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.19494 of 2021
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M/s Linde Engineering India Private Limited having its registered office at
Linde House, Near Nilamber Circle, Vasna Gotri Road, Vadodara 391410,
through authorized signatory Chandergupt Jain, aged about 46 years (M), Son
of Rishi Kumar Jain, Resident of A-1-60, Sidhartha Bunglow, Opposite Urmi
School, Sama Salwi Road, Vemali Eme, P.O. - Nizampura, P.S. - Harni,
Vadodara, State - Gujarat.
... ... Petitioner/s
Versus
1. The State of Bihar through the Commissioner - Cum- Secretary Commercial
Tax Department, Government of Bihar, Patna.
2. The Commissioner - Cum- Secretary, Commercial Tax Department,
Government of Bihar, Patna.
3. The Joint Commissioner of Commercial Taxes, Begusarai Circle, Begusarai.
4. The Deputy Commissioner of Commercial Taxes, Begusarai Circle,
Begusarai.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Brisketu Sharan Pandey, 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 MR. JUSTICE S. KUMAR)
Date : 29-11-2021
Petitioner has prayed for the following relief(s):-
(i) For quashing the order dated 29.08.2017
(Annexure-P/1) issued by Commercial Tax
Tribunal, Bihar whereby and whereunder the
Revision Case No. DR-70/2012 has been
Patna High Court CWJC No.19494 of 2021 dt.29-11-2021
dismissed in want of appearance of the counsel
for the the counsel for the appellant/revision
Petitioner before the aforesaid Tribunal.
(ii) For quashing the order dated 03.02.2012
(Annexure-P/2) passed by the Commissioner of
Commercial Taxes, Bihar, Patna whereby and
whereunder the revision petition preferred by
the petitioner against the order dated
24.12.2010 has been dismissed and the
demand raised by the Deputy Commissioner of
Commercial Taxes ("DCCT") Begusarai
(Respondent No.4) affirmed the scrutiny order
dated 24.12.2010.
(iii) For quashing the scrutiny order dated
24.12.2010 (Annexure-P/3) and the demand
notice issued through Form-N-VII dated
31.12.2010 (Annexure-P/4) issued by the
DCCT, Begusarai Circle (Respondent No. 4)
whereby and whereunder a tax liability of VAT
of Rs. 2,05,04,743/- has been assessed and
accordingly a demand worth Rs. 1,87,04,743/-
has been raised against the petitioner and
subsequently through various modes of
recovery including special mode of recovery
through Bank Account attachment of the
petitioner the entire money has been recovered
by the Respondent Commercial Tax
Department.
(iv) For refund of Rs. 2,05,04,743/- to the
petitioner (with appropriate interest thereon)
which has been coercively recovered from the
petitioner by resorting to various modes of
Patna High Court CWJC No.19494 of 2021 dt.29-11-2021
recovery through attachment/challan towards
the demand raised in furtherance of the
assessment done by the DCCT, Begusarai
Circle, Begusarai and;
(v) For holding that the petitioner was never
communicated about the disposal of the appeal
preferred by it before the tribunal, and the
Learned Tribunal has failed to inform the
petitioner regarding the disposal of the appeal
which was obligatory on its part in terms of
Section 73(5) of Bihar VAT Act, 2005.
(vi) Any other relief or reliefs which the
petitioner may be found entitled to."
Petitioner had filed appeal before the Tribunal, which
was dismissed for default due to non-appearance of learned
counsel for the appellant.
It has been brought to the notice of this Court by Shri
Vikash Kumar, learned Standing Counsel-11, that there is
provision under the Bihar Commercial Taxes Tribunal
Regulation, 1979 itself for filing restoration petition, if the
appeal has been dismissed for default on the ground of non-
appearance of the learned counsel for either of the parties.
The relevant provision reads as under:-
"24. Restoration of applications decided ex-
parte.- (1) If any of the parties was absent on the day
of hearing, either preliminary or final, and the
application was heard and decided ex-parte, the party
Patna High Court CWJC No.19494 of 2021 dt.29-11-2021
concerned may apply for restoration of the
application and if the party satisfies the Tribunal that
he had no notice of the date of hearing or that he was
prevented by any sufficient cause from appearing
when the application was called on for hearing the
Tribunal may make an order setting aside the earlier
order and restoring the application to its file and
number on such terms as it thinks fit:
Provided that where the other party had
not appeared at the hearing of the application, such
party shall be given notice and an opportunity of
being heard before the order for restoration is made.
(2) An application for restoration of the
application dismissed for default or disposed ex-
parte shall be made within thirty days from the date
of the order."
In view of the aforesaid, petitioner is granted liberty
to file restoration application before the Bihar Commercial
Taxes Tribunal for restoration of his appeal, which has been
dismissed for default and if any such restoration application is
filed by the petitioner the delay in filing such restoration
application shall be condoned and Appeal / Revision be restored
and Tribunal shall decide the appeal/revision on its own merit
after affording reasonable opportunity to all the concerned
parties.
With the aforesaid observation and liberty, the present
petition is disposed of.
Patna High Court CWJC No.19494 of 2021 dt.29-11-2021
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
Sujit/Rajiv
AFR/NAFR
CAV DATE
Uploading Date 03.12.2021
Transmission Date
