M/S Shiwam Eat Uddog vs The State Of Bihar
2022 Latest Caselaw 1258 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                    Civil Writ Jurisdiction Case No.2608 of 2022
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M/s Shiwam Eat Uddog through its Proprietors Mritunjay Kumar male, S/o G.K.G.N Puri, aged 49 years, resident of Village, P.O. and P.S.- Bhandajor, District- Nawada.

... ... Petitioner/s Versus

1. The State of Bihar through the Commissioner of State Tax, Bihar, New Secretariat, Patna.

2. The Commissioner of State Tax, Bihar, New Secretariat, Patna.

3. The Additional Commissioner of State Tax Nawada Division, Nawada.

4. The District Mining Officer Nawada.

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

For the Petitioner/s : Mrs. Archana Sinha, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 21-02-2022 Heard learned counsel for the parties.

Petitioner has prayed for the following relief(s):- Patna High Court CWJC No.2608 of 2022 dt.21-02-2022

Petitioner has prayed for quashing of order dated

11.06.2015 passed by the Assistant Commissioner of State Tax

Nawada Division, Nawada (Annexure-9) as also the order

dated 11.06.2015 passed by the Assistant Commissioner of

State Tax Nawada Division, Nawada in Case No. 28(1),

81(ET)/2015-16 for the assessment year 2014-15 under

Section 8 E.T. read with Section 28(1) of VAT Act. The orders

appears to be ex parte in nature.

Learned counsel for the Revenue, states that he has no

objection if the matter is remanded to the Assessing Authority

for deciding the case afresh. Also, the case shall be decided on

merits. Also, during pendency of the case, no coercive steps

shall be taken against the petitioner.

Statement accepted and taken on record.

However, having heard learned counsel for the parties

as also perused the record made available, we are of the Patna High Court CWJC No.2608 of 2022 dt.21-02-2022

considered view that this Court, notwithstanding the statutory

remedy, is not precluded from interfering where, ex facie, we

form an opinion that the order is bad in law. This we say so,

for two reasons- (a) violation of principles of natural justice,

i.e. Fair opportunity of hearing. No sufficient time was

afforded to the petitioner to represent his case; (b) order passed

ex parte in nature, does not assign any reasons sufficient

enough even decipherable from the record, as to how the

officer could determine the amount due and payable by the

assessee. The order, ex parte in nature, passed in violation of

the principles of natural justice, entails civil consequences. We

also find the authorities not to have adjudicated the matter on

the attending facts and circumstances. All issues of fact and

law ought to have been dealt with, even if the proceedings

were to be ex parte in nature. As such, we dispose of the

present writ petition in the following mutually agreeable terms:

(a) We quash and set aside the impugned order dated

11.06.2015 passed by the Assistant Commissioner of State Tax

Nawada Division, Nawada (Annexure-9) as also the order

dated 11.06.2015 passed by the Assistant Commissioner of

State Tax Nawada Division, Nawada in Case No. 28(1),

81(ET)/2015-16 for the assessment year 2014-15 under Patna High Court CWJC No.2608 of 2022 dt.21-02-2022

Section 8 E.T. read with Section 28(1) of VAT Act;

(b) Further the petitioner undertakes to deposit

twenty per cent of the amount of the demand raised before

the Assessing Officer. This shall be done within four weeks;

(c) This deposit shall be without prejudice to the

respective rights and contention of the parties and subject to

the order passed by the Assessing Officer. 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 the proceedings, subject matter of present petition. This

shall be done immediately;

(e) Petitioner undertakes to appear before the

Assessing Authority on 21st of March, 2022 at 10:30 A.M., if

possible through digital mode;

(f) The Assessing Authority shall decide the case 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; Patna High Court CWJC No.2608 of 2022 dt.21-02-2022

(h) During pendency of the case, no coercive steps

shall be taken against the petitioner.

(i) The Assessing Authority shall pass a fresh 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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two

months from the date of appearance of the petitioner;

(l) The Assessing Authority shall pass a speaking

order assigning reasons, copy whereof shall be supplied to

the parties;

(m) Liberty reserved to the petitioner to challenge

the order, if required and desired;

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

recourse to such other remedies as are otherwise available

in accordance with law;

(o) 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 Patna High Court CWJC No.2608 of 2022 dt.21-02-2022

reasonable dispatch;

(p) We have not expressed any opinion on merits

and all issues are left open;

(q) If possible, proceedings during the time of

current Pandemic [Covid-19] be conducted through digital

mode;

The instant petition stands disposed of in the

aforesaid terms.

Interlocutory Application(s), if any, 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 24.02.2022 Transmission Date