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Judgment
Heard learned counsel for the petitioner and learned
counsel for the State.
Prima facie we are satisfied that the petitioner was
not given proper opportunity to either explain himself or defend
himself on the question of the liability which has been created in
terms of the order dated 25.01.2016 purportedly passed under
Section 33 of the Bihar Value Added Tax, 2005. The order itself
indicates that it is ex parte order, and therefore, in the interest of
fair play, the impugned order dated 25.01.2016, fixing a liability
of Rs. 10,99,949.00, as now the consequential notice No. 126
dated 27.01.2016 passed by the Commercial Tax Officer, Buxar
under Section 31 & 39 of the Bihar Value Added Tax, is also set
aside.
The petitioner will appear before the Assistant
Commissioner, Commercial Taxes, Buxar Circle, Buxar with a
copy of this order on the 4th of January, 2018. The Assistant
Commissioner, thereafter, will fix a date for hearing of the
matter in which the petitioner shall render full cooperation and
will not try to play games by seeking frivolous adjournment or
avoid proper assistance in the adjudication. The decision,
thereafter, will be rendered on the deliberation and the
explanation which the petitioner will have to offer before the
said authority.
The writ application is disposed off with the above
leeway and direction.