Patna High Court - Orders
Bipin Kumar Singh & Anr vs The State Of Bihar & Ors on 9 April, 2014
Bench: Chief Justice, Ashwani Kumar Singh
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.4034 of 2014
======================================================
1. Bipin Kumar Singh, son of Shri Hari Singh, resident of 1, Anugrah
Bhawan, Ward No. 9, Islamganj, P.O. & P.S. Dehri On Sone, District
Rohtas, Bihar- 821307.
2. Sikandar @ Sikandar Singh, son of Shri Ugagir Singh, resident of 7GA,
Chanda, Town/Village Chanda, A/Khadi Gola, District Rohtas, Bihar-
821301.
.... .... Petitioners
Versus
1. The State of Bihar through the Commissioner of Commercial Taxes,
Bihar, Patna having its office at Vikas Bhawan, Bailey Road, Patna.
2. Joint Commissioner of Commercial Taxes (Administration), Magadh
Division, Gaya.
3. Deputy Commissioner of Commercial Taxes, Integrated Check Post,
Karmnasa, Bhabhua.
.... .... Respondents
======================================================
Appearance :
For the Petitioners : Mr. D.V. Pathy, Advocate
For the Respondents : Mr. Lalit Kishore, P. A. A. G.
Mr. Vikash Kumar, A.C. to P.A.A.G.
======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE
And
HONOURABLE MR. JUSTICE ASHWANI KUMAR SINGH
ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
8. 09-04-2014The matter at issue is the seizure of the vehicle, a truck bearing registration no. UP 67C 2881 and the goods in exercise of power conferred by Sections 60 (4) (b) read with Section 56 (4) (b) of the Bihar Value Added Tax Act, 2005.
Patna High Court CWJC No.4034 of 2014 (8) dt.09-04-2014 2/3The petitioner no.1 before us is the owner of the Vehicle and the transporter of the goods. Petitioner no.2 is the driver of the vehicle.
Learned advocate Mr. D. V. Pathy has appeared for the petitioners. He has submitted that the petitioner no.1 being the owner of the vehicle and the transporter of the goods cannot be made liable to pay taxes over the goods. The detention of the vehicle is thus illegal. Mr. Pathy has also submitted that the respondent-authorities do not receive the reply submitted by the petitioners; nor do they resolve the dispute; nor do they exercise the power to sell the goods.
Petition is contested by the respondent-State of Bihar. The counter affidavit has been made by the Assistant Commissioner of Commercial Taxes, Karmnasa Check Post, Bhabhua District- Kaimur. According to the respondent, a large number of wholesale sellers of coal are operating from Dehri- On-Sone, (Sasaram Circle). They make wholesale sell of coal to the brick-kilns. However, many of them do not pay taxes. A general instruction in that behalf was issued in October 2013 and a list of wholesale dealers who pay their taxes regularly was also circulated. A special drive was initiated in respect of those who did not pay their taxes. Under letter dated 15th November 2013, a list of such dealers who had not paid their taxes and their vehicle numbers was circulated. It was further instructed that such dealers may not be allowed to transport coal unless they paid the arrears of taxes. One of the said dealers was Kumar Coal Enterprises, Rohtas bearing TIN No.10247848052 and vehicle number, inter alia, UP67C 2881. The said instruction was followed by the instruction dated 3rd December Patna High Court CWJC No.4034 of 2014 (8) dt.09-04-2014 3/3 2013. It was pursuant to the said instructions, the respondents have intercepted and detained the aforesaid vehicle and the coal.
It is evident that the aforesaid exercise has been undertaken under Section 60(4) of the Act. The said Section enables the authority to seize the goods along with the vehicle or carrier. The action taken by the respondent no.3 is in consonance with the statutory powers conferred upon him. The petitioner has the statutory remedy. A petition under Article 226 of the Constitution need not be entertained.
On the facts and in the circumstances of the case, it is directed that the respondent no.2- Joint Commissioner of Commercial Taxes (Administration), Magadh Division, Gaya will receive the reply of the petitioner and will decide the matter within three weeks from today.
It is clarified that if aggrieved by the order of the Joint Commissioner of Commercial Taxes, the petitioners will have liberty to challenge the same before the statutory forum.
Subject to the above direction, Petition is disposed of.
Registry will send copy of this order to the respondents forthwith.
(R.M. Doshit, CJ) (Ashwani Kumar Singh, J) Sunil/-