Bhawani Automobiles vs State Of Bihar And Ors

Petitioner has prayed for the following relief(s):

“i) the order dated 16.12.2017 (as contained in Annexure-3 series) passed by the respondent no.2 for the period 2014-15 under section 8 of the

Entry Tax Act read with section 33 of the Bihar Value Added Tax Act, 2005 be quashed.

ii) the order dated 06.04.2018 (as contained in Annexure-3 series) passed by the respondent no.2 for the period 2014-15 under section 8 of the Entry

Tax Act read with section 73A of the Bihar Value Added Tax Act, 2005 be quashed.

iii) for granting any other relief(s) to which the petitioner is otherwise found entitled to.â€​

The challenge to the impugned order dated 16.12.2017 is on two grounds â€" (a) the order being cryptic in nature; also does not assign any reason for

the adjudication of the amount of tax payable by the petitioner and (b) there is non-consideration of the decision rendered by this Court including in

C.W.J.C. No. 7623 of 2015, titled as Shell India Markets Pvt. Ltd. Vs. The State of Bihar.

On both counts, we are in agreement with the petitioner that the impugned order needs to be quashed.

Ordered accordingly, with the following directions-

(a) The petitioner shall appear before the Assessing Authority on 27.12.2020, when fresh date would be fixed, enabling the parties to place additional

materials, if so required and desired, including the copies of the judgments they seek to rely upon;

(b) Within four weeks thereafter, the Assessing Officer shall pass an order assigning reasons, copy whereof shall be supplied to the parties, leaving it

open to them to further take recourse to such remedies as would be otherwise available in accordance with law.

The parties undertake to fully cooperate and not to take unnecessary adjournments.

Mr. Vikash Kumar, learned SC11 states that the case of the petitioner would be covered not in terms of the decision rendered by this Court in Shell

India Marketing Pvt. Ltd. (supra) but the decision rendered in C.W.J.C. No. 1271 of 2014, titled as M/s. Premier Irrigation Adriteck Private Limited.

Vs. The State of Bihar & Ors., reported in 2014 (3) PLJR 81.

All these facts would be considered by the appropriate authority.

This writ application stands disposed of accordingly.