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Blue Dart Express Ltd vs The State Of Bihar & Ors on 22 January, 2013

Bench: Chief Justice, Ahsanuddin Amanullah

   IN THE HIGH COURT OF JUDICATURE AT PATNA
                Civil Writ Jurisdiction Case No.217 of 2013
======================================================
1. Blue Dart Express Ltd., a Company incorporated under the Companies
Act, having its registered office at Blue Dart Centre. Sahar Airport Road,
Andheri (E), Mumbai- 400099, through its Area Business Development
Manager and Authorized Signatory Sri Ram S. Mandal son of Sri Shambhu
Mandal, Resident of B/13, Patrakar Nagar, P.S.- Patrakar Nagar, Town and
District- Patna.
                                                        .... ....   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 Bhabhua)
3. The Assistant Commissioner of Commercial Taxes, Integrated Check
Post, Karmanasha (Kaimur at Bhabhua)
4. The Commercial Taxes Officer, Integrated Check Post, Karmanasha
(Kaimur at Bhabhua)
                                                      .... .... Respondents
======================================================
                                   With
               Civil Writ Jurisdiction Case No.1490 of 2013
======================================================
1. Bhagwan Singh son of Sri Veer Singh, resident of house No.D-1050,
   Sanjay Colony, Gali No.42, NIT Faridabad (Haryana).
2. Kirshan Gopal son of Lile Ram, Resident of C-13, Ram Nagar, Karnal
   (Haryana).
                                                       .... ....    Petitioners
                                  Versus
1. The State of Bihar through the Chief Secretary, Government of Bihar,
Old Secretariat, Patna.
 2        Patna High Court CWJC No.217 of 2013 (4) dt.22-01-2013

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                 2. Commissioner-cum-Principal Secretary, Commercial Taxes Department,
                 New Secretariat, Patna
                 3. The Deputy Commissioner of Commercial Taxes, Integrated Check 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 26th 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(2) 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. 217 of 2013 is the transporter and the petitioners in C.W.J.C. No. 1490 of 2013 are 3 Patna High Court CWJC No.217 of 2013 (4) dt.22-01-2013 3/5 the owner and the driver of the offending vehicle, a goods carrier bearing registration no.HR38R 3012.

It appears that the transporter hired the offending vehicle to transport certain goods. According to the transporter, the goods were consigned from Delhi and were destined to Jharkhand. 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 produced a Transit Pass. The said Transit Pass was found to be doubtful as much as it was generated somewhere near the border and it did not reflect the correct information in respect of the consignor and the consignee. For want of correct information, 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 26th November 2012, the respondents have computed the hypothetical value of the goods at Rs.3,30,770.16 and the tax payable at Rs.15,206.67. The respondents have imposed the penalty three times the tax payable i.e. Rs.10,37,931.00. Therefore, these Petitions.

Learned advocate Mr. Ramesh Kumar Agrawal has appeared for the petitioners. He has assailed the impugned order dated 26th 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. 217 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, the Truck bearing registration no.HR38R 3012, 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. 217 of 2013, pays a sum of Rs. Five lakhs (Rs.5,00,000.00) towards the penalty imposed under the impugned order dated 26th November 2012 and gives a bank guarantee for the remaining amount of penalty.

The owner of the vehicle, the petitioner no.1 in C.W.J.C. No. 1490 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.HR38R 3012, 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.3, the Assistant Commissioner of Commercial Taxes, Karmnasha, Kaimur, Bhabhua.

The petitioners are further directed to transport the goods through the State of Bihar within seventy two hours from the time of entry and not to unload the goods or any part of it anywhere in the State of Bihar.

Subject to above direction, the Petitions stand disposed of.

Copy of the order will be sent to the Assistant Commissioner of Commercial Taxes, Karmnasha, Kaimur, 5 Patna High Court CWJC No.217 of 2013 (4) dt.22-01-2013 5/5 Bhabhua by FAX message at the cost of the petitioners.

(R.M. Doshit, CJ) (Ahsanuddin Amanullah, J) Pawan/-