Patna High Court
M/S Ual-Uttar Pradesh vs The State Of Bihar on 17 May, 2022
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.7037 of 2022
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M/s UAL-UTTAR PRADESH having its registered head office at Village-
Barampur, Tahsil-Kerakal, Police Station-Barampur, District-Jaunpur, Uttar
Pradesh, 221010 and having its local office at Gita Nilayam, near Ganpati
Apartment, Umesh Cinema, Road, Police Station-Sadar, Hajipur, District-
Vaishali through its authorized representative and Assistant General Manager
namely Sunil Kumar Mishra (Male), aged about 61 years, son of Late Mahesh
Chandra Mishra, resident of Gita Nilayam, near Ganpati Apartment, Umesh
Cinema Road, Police Station-Sadar, Hajipur, District-Vaishali.
... ... Petitioner/s
Versus
1. The State of Bihar through the Secretary cum Commissioner, Commercial
Taxes Department, New Secretariat, Bailey Road, Patna.
2. The Secretary cum Commissioner, Commercial Taxes Department, New
Secretariat, Bailey Road, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr. Sanjeev Kumar, Advocate
Mr. Alok Kumar, 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 : 17-05-2022
Heard learned counsel for the parties.
Petitioner has prayed for the following relief(s):-
Patna High Court CWJC No.7037 of 2022 dt.17-05-2022
Learned counsel for the petitioner states that
petitioner's revision being Revision Case No. C.C.(S)-
298/2018-19 is pending before the Revisional Authority
since 2018, and petitioner shall be content if a direction is
issued for expeditious disposal of the same.
Learned counsel for the respondents states that
the Revision shall be considered and decided by the
Revisional Authority i.e. Secretary cum Commissioner,
Commercial Taxes Department, New Secretariat, Bailey
Road, Patna, within a period of four weeks from the date of
appearance of the petitioner before the Revisional Authority
along with a copy of this order, as uploaded on the High
Court website.
Statement accepted and taken on record.
As such, without going into the correctness of the
averments made in the petition, we dispose of the present
petition in the following terms:-
(a) Petitioner shall make himself available before
the Appellate Authority on 25th of May, 2022;
(b) Opportunity shall be granted to the parties to
place on record all essential documents and materials, if so
required and desired;
Patna High Court CWJC No.7037 of 2022 dt.17-05-2022
(d) Petitioner through learned counsel undertakes
to fully cooperate and not take unnecessary adjournment;
(e) The Revisional Authority shall decide the
revision on merits, in compliance of the principles of natural
justice;
(f) The Revisional Authority shall pass a reasoned
and speaking order, within a period of four weeks from the
date of appearance of the petitioner before the Revisional
Authority;
(g) Copy of the order passed by the Revisioinal
Authority shall be supplied to the parties;
(g) Equally, liberty reserved to the parties to take
recourse to such other remedies as are otherwise available in
accordance with law;
(h) We are hopeful that as and when petitioner
takes recourse to such remedies, as are otherwise available in
law, before the appropriate forum, the same shall be dealt
with, in accordance with law and with reasonable dispatch;
(i) We have not expressed any opinion on merits
and all issues are left open;
(j) Liberty reserved to the petitioner to assail the
order, before the appropriate forum, should the need so arise
Patna High Court CWJC No.7037 of 2022 dt.17-05-2022
subsequently.
The instant petition sands disposed of in the
aforesaid terms.
Interlocutory Application(s), if any, stands disposed
of.
(Sanjay Karol, CJ)
(S. Kumar, J)
Amrendra/PKP
AFR/NAFR
CAV DATE
Uploading Date 18.05.2022
Transmission Date
