Patna High Court
Polycab India Ltd. (Formerly ... vs The State Of Bihar on 25 January, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.829 of 2022
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Polycab India Ltd. (formerly known as Polycab Wires Private Limited)
having its place of business at Plot No. 1780, Sampatchowk, Near Usha
Martin School, Patna Gaya Road, Patna Bihar - 800007 through its authorized
representative namely Santosh Kumar male aged about 39 years son of Suresh
Prasad resident of 130, Sideshwar Nagar, mainpura, Near Devi Mandir, Patna
G.P.O., Patna, Bihar - 800001.
... ... Petitioner/s
Versus
1. The State of Bihar through the Principal Secretary cum Commissioner,
Department of Commercial Taxes, Government of Bihar, Patna.
2. The Additional Commissioner of State Taxes (Appeals), Patna West
Division, Patna.
3. the Assistant Commissioner of State Taxes, West Circle, Patna (2015 - 2016
Bihar Value Added Tax Act, 2005)
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Gautam Kumar Kejriwal, 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)
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(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.)
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Date : 25-01-2022
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
Patna High Court CWJC No.829 of 2022 dt.25-01-2022
Petitioner has already deposited 20% of the assessed
tax which is a condition precedent for maintaining the appeal
and has further been directed by the appellate authority
(Annexure 2) to pay 40% of disputed amount of ₹16994506/-
for grant of stay during pendency of appeal.
After hearing both the parties and considering their
submissions and materials available on record, this Court
directs petitioner to deposit additional 10% of the disputed
amount and upon said deposit, the realization of the amount in
question shall remain stayed during pendency of appeal.
Petitioner shall appear before the Appellate Authority
on 28th of February, 2022 at 10.30 A.M. Also, petitioner
Patna High Court CWJC No.829 of 2022 dt.25-01-2022
undertakes to fully cooperate in the proceedings and not take
any unnecessary adjournment.
The appellate authority is further directed to dispose of
appeal filed by the petitioner within 2 months from the date of
receipt/production of a copy of order passed by this Court.
With aforesaid observation and direction, this writ
petition stands disposed of.
In the peculiar facts of this case, we have passed the
order and the same should not be treated as a binding
precedence.
(Sanjay Karol, CJ)
(S. Kumar, J)
Amrendra/PKP
AFR/NAFR
CAV DATE
Uploading Date 27.01.2022
Transmission Date
