Narsingh Construction vs The State Of Bihar
2023 Latest Caselaw 403 Patna

Citation : 2023 Latest Caselaw 403 Patna
Judgement Date : 30 January, 2023

Patna High Court

Narsingh Construction vs The State Of Bihar on 30 January, 2023

          IN THE HIGH COURT OF JUDICATURE AT PATNA
                   Civil Writ Jurisdiction Case No.17591 of 2022
     ======================================================

Narsingh Construction through its partner, Bishwanath Singh Binay, Male, aged about 68 years, Son of Kanakir Singh resident of Ward No. 6, at Village- Pachgachhiya Police Station- Bihra, District- Saharsa, Bihar, India- 852124.

... ... Petitioner/s

Versus

1. The State of Bihar through the Principal Secretary, Cum- Commissioner, Department of State Taxes, Government of Bihar, Patna.

2. The Joint Commissioner of State Taxes Saharsa Circle, Saharsa, Bihar.

3. The Assistant Commissioner of State Taxes, Saharsa Circle, Saharsa.

4. The District Certificate Officer, Saharsa.

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

For the Petitioner/s : Mr.Surendra Singh, Advocate Mr. Vivek Kumar Singh, Advocate For the Respondent/s : Mr.Vivek Prasad (GP7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE)

Date : 30-01-2023

Petitioner has prayed for the following relief(s):

"(i) To issue an appropriate writ preferably in the nature of certiorari for setting aside the notice dated 03.11.2022 issued under the signature of District Certificate Officer, Saharsa in Certificate Case No. 06/2022-23 by which erroneous demand of Rs.80,03,990/- (Rupees Eighty Lacs three thousand Nine hundred Ninety) has been made from the petitioner.

(ii) To hold and declare that the certificate dated 03.11.2022 as well as the Patna High Court CWJC No.17591 of 2022 dt.30-01-2023

requisition are not in consonance with the Form No. 1 and Form No. 3 since the relevant portions does not bear the amount and the period. The said Form no. 1 and 3 also does not bear the date of issuance of the certificate as such the entire certificate case no. 6/2022-23 is bad in law being in teeth of the provisions contained under the Bihar and Orisa Public Demand Recovery Act, 1914.

(iii) To grant any other relief (s) for which the petitioner may be found entitled in the facts and circumstances of the case." It is not in dispute that petition under Section 9/60 of

the Bihar & Orissa Public Demands Recovery Act, 1914

(hereinafter referred to as "the Act") is pending

consideration/petitioner intends to file before the appropriate

authority.

Learned counsel for the parties jointly pray that the

instant petition be disposed of with direction to the appropriate

authority to consider and decide the same expeditiously.

Learned counsel for the State states that the

appropriate authority shall consider and decide the petition to

be filed by the petitioner under Section 9/60 of the Act

positively within a period of two months from the date of

appearance of the petitioner before him along with a copy of

this order and the issue of limitation shall not come in the way Patna High Court CWJC No.17591 of 2022 dt.30-01-2023

of decision on merits.

Statement accepted and taken on record.

As such, petition stands disposed of in the following

terms:-

(a) Petitioner shall appear in the office of the

appropriate authority on 13.02.2023 along with a copy of this

order, on which date documents in support of the petition shall

be filed, or else file a fresh petition under Section 9/60 of the

Act.

(b) The appropriate authority shall consider and

dispose of the petitioner's petition expeditiously, by a reasoned

and speaking order, preferably within a period of two months

from the date of appearance of the petitioner before him and till

then no coercive steps be taken against the petitioner;

amount in question falls within the definition of public demand

or not;

(d) Needless to add, while considering such petition,

principles of natural justice shall be followed and due

opportunity of hearing afforded to the parties;

(e) Order assigning reasons shall be supplied to the

parties;

Patna High Court CWJC No.17591 of 2022 dt.30-01-2023

(f) Equally, liberty is reserved to the petitioner to take

recourse to such alternative remedies as are otherwise available

in accordance with law;

(g) 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;

(h) Liberty reserved to the petitioner to challenge the

order passed by the appropriate authority, before the appropriate

forum, if so required and desired.