Patna High Court
Birla Corporation Ltd vs The State Of Bihar on 27 October, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.9148 of 2021
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Birla Corporation Ltd. a company incorporated under the Companies Act,
1956 having its Head Office at 9.1 R.N. Mukherjee Road, Kolkata, and
Regional Office at 301-303 Ashiana Towers, Exhibition Road Patna- 800003
through its authorized signatory Kamala Kanta Sahoo (aged about 43 years)
Son of Karuna Kara Sahoo Resident of Vill- Talakurunia, Via Gopalpur,
Talakurunia, Baleshwar, Orissa 756044, P.O. and P.S. Talakurunia at present
residing at 304 Ashiana Tower, Exhibition Road, P.S. Gandhi Maidan, Patna.
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner of State Tax, Bihar, Patna having
its office at Vikas Bhawan, Patna.
2. Joint Commissioner of State Tax, Special Circle, Patna.
3. Commercial Tax Officer, Special Circle, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. D.V.Pathy, Advocate
For the Respondent/s : Mr. Vikash Kumar, SC-11
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE A. M. BADAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 27-10-2021
Petitioner has prayed for the following relief(s):-
"i) to issue a writ of certiorari or any other
appropriate writ, order or direction calling for the
records of the case and after scrutinizing the same
quash the order dated 12.02.2021 (as contained in
Annexure-13 Series) passed by the respondent
no.3 for the period 2010-11 under the Bihar
Settlement of Taxation Disputes Act, 2020
(hereinafter called the Act) and the Bihar
Settlement of Taxation Dispute Rules 2020
(hereinafter called the Rules).
Patna High Court CWJC No.9148 of 2021 dt.27-10-2021
ii) to issue a writ of mandamus or any other
appropriate writ, order or direction to the
respondents to accept the settlement application
filed by the petitioner under the said Act and the
Rules and accordingly settle the tax liability of
the petitioner.
iii) pending final hearing and disposal of the writ
petition the operation of the impugned order
dated 12.02.2021 (as contained in Annexure-13
Series) be stayed.
iv) for granting any other relief(s) to which the
petitioner is otherwise found entitled to."
Shri D.V.Pathy, learned counsel for the petitioner
and Shri Vikash Kumar, learned S.C.-11, clarify that order dated
23rd September 2021 could not be complied with for the last date
of filing the application, under the provisions of the Bihar
Settlement of Taxation Disputes Act, 2019, stood expired.
In view of the attending circumstances, Shri
Pathy, under instructions, does not press the present petition
reserving liberty to take recourse to such remedy as are
available, including taking benefit of the Scheme for Settlement,
which perhaps may be enacted in near future and as and when
the petitioner takes recourse to alternative remedies, including
the application under the anticipated litigation, this Court is
hopeful that the authority shall consider and decide the same
Patna High Court CWJC No.9148 of 2021 dt.27-10-2021
expeditiously.
Liberty reserved to the petitioner to approach this
Court, if the need so arises.
Needless to add that if petitioner files any such
petition and makes a mention for listing of the petition, Registry
shall take steps for listing the same on priority basis.
The petition stands disposed of.
(Sanjay Karol, CJ)
( A. M. Badar, J)
Sujit/Ashwini
AFR/NAFR
CAV DATE
Uploading Date 03.11.2021
Transmission Date
