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High CourtsDivision Bench(2008) 07 PAT CK 0059

M/s Jyothy Laboratories Ltd. vs The State of Bihar and Others

Patna High Court · Decided on 11 July 2008 · Citation: (2009) 1 PLJR 126

HON’BLE JUDGES
R.M. Lodha, C.J · Barin Ghosh, J
CASE NUMBER
CWJC No. 2869 of 2008

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Judgment

5 paragraphs · 357 words
1.

We heard the counsel for the parties. The petitioner has received notice u/s 31 of the Bihar Value Added Tax Ordinance, 2005. By the said notice dated 13.12.2007, the Deputy Commissioner of Commercial Taxes, Patliputra Circle proposed to reject the returns filed by the petitioner-assessee.

2.

The limited prayer, that is pressed by the counsel for the petitioner, is that since the issue relates to the classification of Entry which, according to the petitioner, is covered by Entry No. 114, Part-III, Schedule-III of the Value Added Tax Act, 2005 and the same is under consideration by the Tribunal, until the decision by the Tribunal, the Assessing Officer (Deputy Commissioner of Commercial Taxes, Bihar) may be directed not to proceed with the notice dated 13.12.2007; in other words the consideration of the returns filed by the assessee for the period 2007-08 be deferred.

3.

The Additional Advocate General No. 3 does not dispute that the Tribunal is seized of the controversy as to whether the petitioner''s case is covered by Entry 114, Part-III Schedule-III of the Value Added Tax Act, 2005 or not relating to the period 2006-07.

4.

In our view, it would be in fitness of things, if the Assessing Officer waits for the decision in the matter of assessment for the period 2006-07 which is pending before the Tribunal before finalizing the assessment for the period 2007-08. This would avoid multiplicity of proceedings. We, accordingly, dispose of this writ petition by the following order:-

Until the decision by the Tribunal in Appeal No. PT 154 of 2008 relating to the period 2006-07, filed at the instance of the present petitioner, the Deputy Commissioner of Commercial Taxes shall put on hold the consideration of the returns filed by the assessee for the period 2007-08. No sooner the decision is given by the Tribunal in Appeal P.T. 154 of 2008, then the Assessing Officer shall frame the assessment order for the period 2007-08. The Tribunal is expected to hear and decide Appeal P.T. 154 of 2008 as expeditiously as possible and preferably within three months from the date of receipt of the order of this Court.