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Patna High Court

M/S Lafarge India Ltd vs The State Of Bihar And Anr on 21 December, 2020

Bench: Chief Justice, S. Kumar

     IN THE HIGH COURT OF JUDICATURE AT PATNA
                Civil Writ Jurisdiction Case No.10521 of 2002

======================================================
M/s Lafarge India Ltd., a Company incorporated under the provisions of the
Companies Act, 1956 having its Registered Office at Bakhtawar, 14 th Floor,
229, Nariman Point, Mumbai 400021 and its Local Office at 311, Ashiyana
Tower, Exhibition Road, Patna through its Constituted Attorney-Siddique
Rahatjan, S/o- Haji Siddique Rahman, P.O., P.S., & District-Bilaspur
(Chhatishgarh)


                                                                  ... ... Petitioner/s
                                      Versus
1. The State Of Bihar through the Secretary-cum-Commissioner of
Commercial Taxes, Bihar, Vikas Bhawan, Bailey Road, Patna
2. The Dy. Commissioner of Commercial Taxes, North Circle, Office of the
Joint Commissioner of Commercial Taxes, Judges Court Road, Patna.


                                                                ... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s   :         Mr. S.D.Sanjay, Sr. Advocate
For the Respondent/s   :         Mr. Ajay Kumar Rastogi, AAG-10
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
        and
        HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT

(Per: HONOURABLE THE CHIEF JUSTICE)


 Date : 21-12-2020
             The petitioner has prayed for following relief(s):

                                         1(i) For quashing of the direction
                           issued by the Respondent-Deputy Commissioner
                           of Commercial Taxes, North Circle, Patna vide
                           Order contained in Process No. 2914 dated
 Patna High Court CWJC No.10521 of 2002 dt.21-12-2020
                                           2/3




                                 25.06.2002

as also the Order contained in Process No. 3473 dated 22.07.2002 by which without making any Order of Assessment and determining the liability of the Petitioner, demand of tax has been raised without any Authority of Law;

(ii) For restraining the Respondents from taking any steps/coercive measure for realizing any amount beyond the Tax admitted by the Petitioner in its Monthly Returns (Monthly Abstract of the Turnover); &

(iii) For a Declaration that since the Petitioner effects sale of Cement and Packing Materials having different rates of tax, therefore, the Petitioner is justified in making payment of tax of Cement and Packing Materials separately as per their separate rates prescribed in the Schedule; and for any other relief(s) for which the Petitioner may legally be found entitled to under the facts & circumstances of this case."

Shri D.V. Pathy, learned counsel for the petitioner, states that present petition has become infructuous inasmuch as the dispute inter se the parties stands amicably resolved in terms of the mechanism provided under the provisions of the Bihar Settlement of Taxation Disputes Act, 2019.

Statement accepted and taken on record.

The petition stands disposed of as withdrawn having become infructuous.

Patna High Court CWJC No.10521 of 2002 dt.21-12-2020 3/3 Interlocutory application(s), if any, shall also stand disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Amrendra/P.K.P. AFR/NAFR CAV DATE Uploading Date 23.12.2020 Transmission Date