Amara Raja Batteries Ltd. vs The State Of Bihar & Anr on 22 July, 2015

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Patna High Court - Orders

Amara Raja Batteries Ltd. vs The State Of Bihar & Anr on 22 July, 2015

Bench: Ramesh Kumar Datta

                    IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.10333 of 2015
                 ======================================================
                 Amara Raja Batteries Ltd.
                                                                          .... .... Petitioner
                                                    Versus
                 The State of Bihar & Anr
                                                                       .... .... Respondents
                 ======================================================
                 Appearance :
                 For the Petitioner/s :     Mr. D.V.Pathy with Mrs. Manju Jha, Advocates
                 For the Respondent/s : Mr. Rajesh Ranjan, AC to G.A.8
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR
                 DATTA
                            and
                            HONOURABLE MR. JUSTICE AMARESH KUMAR LAL
                 ORAL ORDER
                 (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA)

2   22-07-2015

It appears from the Forms 'D-IX' and 'D-X', which are annexed to the writ petition, that they do not tally with the statutory forms as contained in the Bihar Value Added Tax Rules, 2005 bearing the same number. The only reason for imposition of penalty upon the petitioner has been the submission of wrong form D-X instead of the correct D-IX, which also the petitioner claims to have immediately obtained and submitted on detection of error. It is submitted that all the details that were required were uploaded and were mentioned in Form D-X. Let the respondents file counter affidavit explaining as to how the petitioner could be penalized for filing a wrong Form D-X instead of D-IX when the statutory authorities under the Bihar VAT Rules, 2005 are themselves violating the provisions of Patna High Court CWJC No.10333 of 2015 (2) dt.22-07-2015 2 the Rules by not issuing the correct form as prescribed under the statutory Rules.

Put up on 12th August, 2015.

In the meantime, upon the petitioner depositing Bank Guarantee of Rs.10,39,972/- in the Office of the Deputy Commissioner of Commercial Taxes, Integrated Check Post, Rajauli, Nawadah, the transport vehicle along with goods laden thereon shall be released forthwith.




                                              (Ramesh Kumar Datta, J)


spal/-                                         (Amaresh Kumar Lal, J)


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Patna High Court - Orders