M/S MAHABIR PETRO PRODUCTS LTD v. THE STATE OF BIHAR
Case at a glance
- Bench
- K VINOD CHANDRAN, PARTHA SARTHY
Outcome
Disposed of
This writ petition is disposed of without any
Provisions considered
Key paragraphs
- Para 22. Considering the fact that there are contentions raised on merits of the assessment and quantification, we are of the view that the statutory appeal should be filed before the Tribunal and in the circumstances of the writ petition having Patna High Court CWJC No.4910…
- Para 44. This writ petition is disposed of without any consideration on merits. (K. Vinod Chandran, CJ) ( Partha Sarthy, J) Harsh/- U
Judgment
====================================================== Appearance : For the Petitioner/s For the Respondent/s ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE PARTHA SARTHY Mr. Purnendu Singh, Advocate AAG3 : : ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 24 18-12-2023
In the present case, the order under challenge is dated 05.09.2008 and it is of the Commissioner of Commercial Taxes. The order of Assessing Authority was challenged before the Commissioner. There is an appeal provided under the Bihar Value Added Tax Act to the Tribunal which has not been availed of. The above writ petition was filed on 16.04.2009.
Considering the fact that there are contentions raised on merits of the assessment and quantification, we are of the view that the statutory appeal should be filed before the Tribunal and in the circumstances of the writ petition having Patna High Court CWJC No.4910 of 2009(24) dt.18-12-2023 been filed in April, 2009 which is also kept pending before this Court for all these years, it would be appropriate that the petitioner be given liberty to file an appeal before the Tribunal within a period of one month from today.
In the aforesaid circumstances, we direct the appeal to be filed within a period of one month from today upon which considering the pendency of the writ application before this Court, the Tribunal would condone the delay and consider the issue on merits.
Operative part
This writ petition is disposed of without any consideration on merits. (K. Vinod Chandran, CJ) ( Partha Sarthy, J) Harsh/- U
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This writ petition is disposed of without any
Which statutory provisions did this judgment involve?
Companies Act, 2013; Bihar Value Added Tax Act.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.