====================================================== Om Logistics Ltd., a Company incorporated under the Companies Act, having its Registered v. 1. The State of Bihar throu
Case Details
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 252 of 2013 ====================================================== Om Logistics Ltd., a Company incorporated under the Companies Act, having its Registered Office and Head Office at 130, Punjabi Bagh (Transport Centre), Ring Road, New Delhi - 110035 through its Assistant Manager and Authorised Signatory Sri Pawan Singh Son of Sri Ramesh Chandra Singh, Resident of House No. 3897, Kuncha Mohattar Khan, Mori Gate, P.S.- Kashmere Gate, Town and District- Delhi – 110006. .... .... Petitioner Versus 1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha (Kaimur at Bhabua). 3. The Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha (Kaimur at Bhabua). 4. The Commercial Taxes Officer, Integrated Check Post, Karmanasha (Kaimur at Bhabua). ====================================================== .... .... Respondents With Civil Writ Jurisdiction Case No. 1485 of 2013 ======================================================
Legal Reasoning
Vinod Kumar Son of Sri Des Ram resident of Village Dhoka Haria, Tahsil- Charkhi Dadri District- Bhiwani (Haryana). .... .... Petitioner Versus 1. The State of Bihar through the Chief Secretary, Government of Bihar, Old Secretariat, Patna. 2. The Commissioner-cum-Principal Secretary, Commercial Taxes Department, New Secretariat, Patna. 3. The Deputy Commissioner of Commercial Taxes, Integrated Check 2 Patna High Court CWJC No.252 of 2013 (4) dt.22-01-2013 2 / 5 post, Karmanasha, Kaimur (Bihar). 4. The Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmanasha, Kaimur (Bihar). 5. The Commercial Taxes Officer, Integrated Check Post, Karmanasha, Kaimur (Bihar). ====================================================== .... .... Respondents Appearance : (In both cases) For the Petitioners : Mr. Ramesh Kumar Agrawal, Advocate Mr. R.K.Rahi, Advocate Mr. Anupa Nand Jha, Advocate For the Respondent State: Mr. Lalit Kishore, AAG-1 Mr. Vikash Kumar, A.C. to AAG-1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 4. 22-1-2013 These two Petitions filed under Article 226 of the Constitution arise from the order dated 29th November 2012 passed by the Assistant Commissioner of Commercial Taxes, Integrated Check Post, Karmnasha, Kaimur, Bhabhua in exercise of power conferred by Section 60(4)(a) read with Section 60(4)(b) read with Section 56(4)(b) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as “the Act”). The petitioner in C.W.J.C. No. 252 of 2013 is the transporter and the petitioner in C.W.J.C. No. 1485 of 2013 is the owner of the offending vehicle, a goods carrier bearing registration no.HR-61-5605. It appears that the transporter hired the offending 3 Patna High Court CWJC No.252 of 2013 (4) dt.22-01-2013 3 / 5 vehicle to transport certain goods. According to the transporter, the goods were consigned from Ambala (Haryana) and were destined to Kolkata (West Bengal). En-route, the vehicle had to pass through the State of Bihar. While entering the State of Bihar, the vehicle was detained by the respondent authorities at Karmnasha Check Post. On enquiry by the respondent authorities, the driver of the vehicle did produce the requisite transit pass, but the same contained discrepancies raising doubts about the genuineness of the information entered. The respondent authorities seized the vehicle and the goods under the power conferred by Section 56(4)(b) of the Act. After following due procedure, under order dated 29th November 2012, the respondents have computed the hypothetical value of the goods at Rs.38,69,139.00 and the tax liability at Rs.2,06,381.00. The respondents have imposed the penalty three times the tax liability i.e. Rs.6,19,144.00. Therefore, these Petitions. Learned advocate Mr. Ramesh Kumar Agrawal has appeared for the petitioners. He has assailed the impugned order dated 29th November 2012; the imposition of the penalty and the action of the seizure of the goods and the vehicle. It is not in dispute that against the impugned order, the statutory remedy lies under Section 72 of the Act. We are informed at the bar that for the incidence in question an F.I.R. has been filed and the case is pending in the Court of Chief Judicial Magistrate, Kaimur at Bhabhua. The transporter, the petitioner in C.W.J.C. No. 252 of 2013, may avail of the statutory remedy against the impugned order within two weeks from today. The respondents will facilitate the release of vehicle, 4 Patna High Court CWJC No.252 of 2013 (4) dt.22-01-2013 4 / 5 the Truck bearing registration no. HR-61-5605, and the goods seized by the respondents and now under the custody of the Court on condition that the transporter, the petitioner in C.W.J.C. No. 252 of 2013, pays a sum of Rs.3,00,000.00 (three lakhs) towards the penalty imposed under the impugned order dated 29th November 2012 and gives a bank guarantee for the remaining amount of penalty. The owner of the vehicle, the petitioner in C.W.J.C. No. 1485 of 2013, will within 15 days from today give an undertaking to this Court to the effect that he will keep the vehicle in question, the Truck bearing registration no. HR-61- 5605, in road worthy condition and that he shall produce the vehicle before the respondent authorities as and when required. Copy of such undertaking will be given to the learned Additional Advocate General Mr. Lalit Kishore and will also be produced before the respondent no.4, the Assistant Commissioner of Commercial Taxes, Karmnasha, Kaimur (Bihar). It is further directed that the petitioners will transport the goods through the State of Bihar within seventy two hours of the entry and without unloading the said goods or any part of it in the State of Bihar. Subject to above direction, the Petitions stand
Decision
disposed of. The petitioners will be at liberty to challenge the impugned order before the appropriate forum. The payment made and the bank guarantee given under this order will be subject to the result in the appeal. Copy of the order will be sent to the Assistant Commissioner of Commercial Taxes, Karmnasha, Kaimur, 5 Patna High Court CWJC No.252 of 2013 (4) dt.22-01-2013 5 / 5 Bhabhua by FAX message at the cost of the petitioners. (R.M. Doshit, CJ) Pawan/- (Ahsanuddin Amanullah, J)