Patna High Court
Valvoline Cummins Private Ltd vs The State Of Bihar And Ors on 25 February, 2020
Bench: Chief Justice, S. Kumar
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.14965 of 2017
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Valvoline Cummins Private Ltd., A company incorporated under the
Companies Act, 1956, having its registered office at 3rd Floor, Vipul Plaza,
Suncity, Sector 54, Gurgaon- Haryana 122003 and its Circle Office at Muza
Kumhrar Paragana, Azimabad Plot No. 337, Thana No. 12, P.O. and P.S.
Sultanganj, Patna, Bihar through its authorized representative/signatory Sri
Dinesh Kumar More, son of Shri Rameshwar Prasad More, Durga Vihar
Apartment, Flat No. 3C, SP Verma Road, Post GPO, P.S. Gandhi Maidan,
Patna
... ... Petitioner/s
Versus
1. The State of Bihar through Commissioner-cum-Principal Secretary,
Commercial Taxes, Vikas Bhawan, Bailey Road, Patna- 800 001
2. Commissioner of Commercial Tax, Patna, Bihar.
3. Joint Commissioner of Commercial Taxes (Appeals) Central Division,
Patna.
4. The Commercial Tax Officer, Special Circle, Patna.
... ... Respondent/s
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Appearance :
For the Petitioner/s : Mr.Brisketu Sharan Pandey, Advocate
For the Respondent/s : Mr.Vikash Kumar-SC-11
CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Patna High Court CWJC No.14965 of 2017 dt.25-02-2020
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Date : 25-02-2020
Heard learned counsel for the petitioner and learned
counsel for the respondents.
2. Petitioner has prayed for the following reliefs:-
"(i) For issuance of a writ of certiorari, or a writ in the
nature of certiorari or any other appropriate writ, order
or direction calling for the records and proceedings of
the case, and after going into the legality, validity and
propriety thereto to quash, delete and/or set aside
impugned order dated 31.07.2017 to the extent it is
against petitioner and subject matter of present writ
application and/or;
(ii) Issuance of writ of mandamus directing the
respondents that excess Entry Tax paid by the
petitioners at the insistence of the department, be
adjusted against alleged short payment of VAT
liability, alternatively be refunded to the petitioner as
the respondents have themselves admitted excess
payment of Entry Tax.
(iii) Issuance of a writ of mandamus, or a writ in the
nature of mandamus, or any other appropriate writ,
order or direction that no coercive steps for recovery
of the amount in dispute shall be undertaken pending
disposal of present writ application and/or IA
Application in present Writ Application against
Patna High Court CWJC No.14965 of 2017 dt.25-02-2020
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impugned order dated 31.7.2017 which has given rise
to the present tax demand which department seeks to
recover by taking recourse to coercive measures,
and/or;
(iv) Issuance of writ of prohibition or any other
appropriate writ, order or direction, directing the
respondents to desist from enforcing and/or acting in
furtherance to the said impugned order dated
31.7.2017pending disposal of present writ application and/or IA Application in present Writ Application filed against said order, and/or;
(v) Ad-interim relief in terms of prayer above"
3. Learned counsel for the petitioner states that petitioner does not intend to press the present petition for the reason that he wants to approach the authorities for venting out his grievances. In so far as the issue of deposit of outstanding amount of tax or dues are concerned, he wants to go for settlement in terms of the Bihar Settlement of Taxation Disputes Act, 2019. Also, in that regard, he shall file an application within a period of two weeks and comply with the said provisions/scheme/rules. If the petitioner fails to do so, it would be open for the Department to recover the amount, impugned in the instant writ petition, so raised vide Annexure-P/1 series.
4. Petitioner is permitted to take recourse to such Patna High Court CWJC No.14965 of 2017 dt.25-02-2020 4/5 remedies.
5. In so far as the issue of refund of the excess amount so deposited is concerned, which pertains to the years 2010- 2011, learned counsel states that the petitioner shall represent to the authorities for refund thereof.
6. Shri Vikash Kumar, learned Standing Counsel appearing on behalf of the respondents, has no objection to the same, save and except that both the exercises should be carried out simultaneously and not dependent upon each other, to which learned counsel for the petitioner has no objection. In fact, he agrees for the same.
7. Statement accepted and taken on record.
8. This Court is hopeful that with the petitioner approaching the authority, the application for refund shall be considered and decided, strictly in accordance with law, expeditiously and preferably within a period of three months. However, we clarify that the outcome of the said application shall have no bearing whatsoever on the process to be initiated by the petitioner under the provisions of the Bihar Settlement of Taxation Disputes Act, 2019. Still further, it is clarified that if the petitioner fails to take recourse to the remedies of settlement under the said statute, it shall be open for the State/Authorities Patna High Court CWJC No.14965 of 2017 dt.25-02-2020 5/5 to recover the amount/dues in terms of Annexure-P/1 series.
9. The petition stands disposed of in the aforesaid terms.
(Sanjay Karol, CJ) (S. Kumar, J) P.K.P./-Utkarsh AFR/NAFR CAV DATE Uploading Date 26.02.2020 Transmission Date