Arvind Kumar vs The State Of Bihar
2022 Latest Caselaw 42 Patna

         IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.21131 of 2021
     ======================================================

Arvind Kumar son of Sri Upendra Prasad Yadav, Resident of Tiri Padampura, P.S.-Sour Bazar, District-Saharsa.

... ... Petitioner/s

Versus

1. The State of Bihar.

2. The Principal Secretary, Department of Commercial and Tax, Bihar, Patna.

3. The Commissioner State Tax, Bihar, Patna.

4. The Additional Commissioner (Appeal) State Tax, Purnea, Division, Purnea.

5. The Joint Commissioner of State Tax, Saharsa Circle, Saharsa.

6. The Assistant Commissioner, State Tax, Saharsa.

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

For the Petitioner/s : Mr.Rajesh Kumar Sinha For the Respondent/s : Mr.Vikash Kumar (Sc11) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

(The proceedings of the Court are being conducted by Hon'ble the Chief Justice/Hon'ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)

Date : 04-01-2022

Petitioner has prayed for the following relief(s):

"i. For quashing the impugned order dated 26.02.2021 passed by the Additional State Tax Commissioner (Appeal), Purnea Division, Purnea in Appeal No.(ARN) AD100221002210042075 and Appeal No.(ARN) AD1002210042067 whereby and whereunder the two appeals, filed by the petitioner have been rejected vide order/memo no.364 and 365 dated 26.02.2021 only on the ground of limitation without considering the period of Covid-19. Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

ii. Further for quashing the impugned demand order/show cause notice dated 25.01.2020 issued by the Assistant Commissioner of State Tax, Saharsa in Reference no.ZA100120011224V and Reference no.ZA100120011227P by which the tax has been imposed on gross income wrongly assessed and made demand of the tax.

iii. Further after quashing the impugned orders/memo/show cause/demand, for a direction to the respondent no. the Joint Commissioner, Saharsa Circle, Saharsa to reassess the tax for the period of Oct, 2018-March, 2019 of financial year 2018-2019 and further for the period April-2019- Sep-2019 for financial year 2019-2020.

iv. To grant any other relief(s) for which the petitioner is entitled to get in the eye of law."

It is brought to our notice that vide impugned order

dated 26.02.2021 passed by the Respondent No. 4 namely the

Additional Commissioner of State Tax (Appeal), Purnea

Division, Purnea in Appeal Case Nos. (ARN) AD1002210075

and (ARN) AD1002210042067 the appeals of the petitioner

against the order dated 25.01.2020 passed by Respondent No.

6, namely the Assistant Commissioner, State Tax, Saharsa in

Reference Nos. ZA100120011224V and ZA100120011227P,

has been rejected merely on the grounds of being barred by

limitation. The orders were ex parte in nature.

In our considered view, the delay stands sufficiently

explained on account of COVID restrictions.

Learned counsel for the Revenue, states that he has Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

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

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 sufficient reasons 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. As such, on this

short ground alone, we dispose of the present writ petition in

the following mutually agreeable terms:

(a) We quash and set aside the impugned orders

dated 26.02.2021 passed by the Respondent No. 4 namely the Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

Additional Commissioner of State Tax (Appeal), Purnea

Division, Purnea in Appeal Case Nos. (ARN) AD1002210075

and (ARN) AD1002210042067 and the orders dated

25.01.2020 passed by Respondent No. 6, namely the Assistant

Commissioner, State Tax, Saharsa in Reference Nos.

ZA100120011224V and ZA100120011227P;

(b) 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 so,

well and good. However, if the amount is not deposited for

whatever reason(s), same shall be done before the next date;

(c) Further the petitioner undertakes to additionally

deposit ten per cent of the amount of the demand raised before

the Assessing Officer in each case. This shall be done within

four weeks.

(d) 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;

(e) We also direct for de-freezing/de-attaching of the Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

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

Assessing Authority on 28.01.2022 at 10:30 A.M., if possible

through digital mode;

(g) The Assessing Authority shall decide the case on

merits 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 case, no coercive steps

shall be taken against the petitioner.

(j) The Assessing 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 Assessing Authority shall decide the case on

merits expeditiously, preferably within a period of two months

from the date of appearance of the petitioner; Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

(m) The Assessing 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

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 Patna High Court CWJC No.21131 of 2021 dt.04-01-2022

communicate the order to the appropriate authority through

electronic mode.

(Sanjay Karol, CJ)

( S. Kumar, J)

K.C.Jha/-

AFR/NAFR
CAV DATE
Uploading Date          08.01.2022
Transmission Date