Patna High Court
M/S Isha Distribution House Pvt. ... vs The State Of Bihar Through ... on 1 September, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4479 of 2021
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M/s Isha Distribution House Pvt. Ltd. having its place of business at D.S.-
24B, Digamber Palace, Kankarbagh, Patna through its Authorized Signatory,
namely Arun Kumar (Male), aged about 58 years, Son of Shri Krishna
Narayan Pandit, Resident of Bakarganj, Gola Road, Near Kali Mandir, P.S.
Gandhi Maidan, Town and District-Patna.
... ... Petitioner/s
Versus
1. The State of Bihar through Principal Secretary-cum-Commissioner of
Commercial Taxes now known as Department of State Taxes, Bihar, Patna.
2. The Principal Secretary-cum-Commissioner of Commercial Taxes now
known as Department of State Taxes, Bihar, Patna.
3. The Deputy Commissioner of Commercial Taxes (State), Patna South Circle,
Patna.
4. The Joint Commissioner of Commercial Taxes (State), Patna South Circle,
Patna.
5. The Assistant Commissioner of Commercial Taxes (State), Patna South
Circle, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Mohit Agarwal, 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 THE CHIEF JUSTICE)
Date : 01-09-2021
Sri Vikash Kumar, learned Standing Counsel-11
clarifies that supplementary affidavit dated 31.08.2021 filed on
behalf of respondent nos. 3 and 4 namely The Deputy
Commissioner of Commercial Taxes (State), Patna South Circle,
Patna and the Joint Commissioner of Commercial Taxes
(State), Patna South Circle, Patna, respectively, pertains to the
Patna High Court CWJC No.4479 of 2021 dt.01-09-2021
present petition i.e. CWJC No.4479 of 2021 and not CWJC
No.7479 of 2021 as is captioned in the affidavit.
Registry is directed to make necessary correction
on the said affidavit, both on the digital as also the physical file.
The petitioner has prayed for the following
relief/s :-
"i] For issuance of Writ in nature
of mandamus directing the respondent to refund
the excess of the tax amount realized from the
petitioner/paid in connection with the financial
years 2001-02 to 2004-05 which total amounts
to Rs.3,47,062/-;
ii] For issuance of a Writ in nature
of mandamus directing the respondent to refund
the excess amount of tax realized/paid by the
petitioner in connection with the financial years
2001-02 to 2004-05 with interest at rate of 9%
per annum in terms of Section 43 of the Bihar
Finance Act, 1981; for any other relief or reliefs
to which the petitioner is found entitled in the
facts and circumstances in this case."
Shri Vikash Kumar, learned SC-11, invites our
attention to the fact that during the pendency of the present
petition, the amount due stands paid to the petitioner.
Shri Mohit Agarwal, learned counsel, who
appears on behalf of the petitioner, does not dispute the said
fact, save and except, asserts that the issue of payment of
interest is yet pending consideration before the Department.
Patna High Court CWJC No.4479 of 2021 dt.01-09-2021
If that were so, we leave it open to the petitioner
to pursue the remedies in accordance with law and close the
present proceedings.
The petition stands disposed of.
Interlocutory Application, if any, shall stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
Sujit/Ashwini
AFR/NAFR
CAV DATE
Uploading Date 08.09.2021
Transmission Date
