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Judgment
The instant writ petition relates to the year 2014-15 relating to audit objection based upon which review order dated 12th September, 2020 was passed by the assessing authority. The appellate authority has remanded the matter to the adjudicating authority for denovo adjudication vide order dated 23.12.2022 (Annexure-10)
Learned counsel for the petitioner submits that the review proceeding is void-ab-initio being barred by limitation. He has relied upon the provisions of Section 9A(4) of the Bihar Electricity Duty Act, 1948 and Rule 14(10) and (11) of the Bihar Electricity Duty Rules, 1949 as amended by S.O.No.1314 dated 10th September 1982 and submitted that the review proceeding is beyond the period of one year without any sanction of the Commissioner, Commercial Taxes since the order in original was passed on 21.03.2018 for the relevant assessment year 2014-15. Learned counsel for the petitioner also relies on a judgment of this Court rendered in W.P.(T) No.2133 of 2019 dated 4.12.2019 (Annexure-12) which is on the same subject. It is submitted that the Special Leave Petition preferred by the State has been dismissed vide order dated 29th June 2021 (Annexure-13).
Learned counsel for the petitioner has prayed for exemption from filing certified copy of the appellate order through I.A. No. 1672 of 2023 as the office of the appellate authorities is now vacant and the impugned appellate order is the communicated order supplied to the petitioner.
Accordingly, prayer for exemption from filing certified copy of order is allowed. I.A. No. 1672 of 2023 stand disposed of.
Learned counsel for the respondent Nos. 2 to 6 have already filed a counter-affidavit on 29th March 2023. Learned counsel for the petitioner is allowed two weeks’ time to file reply thereto.
Let the instant writ petition be tagged along with WP.(T) No. 666 of 2023 and other analogous cases as they also involve similar issue concerning same parties.
In the meantime, respondent no.4 Deputy Commissioner shall not proceed in the review proceedings. I.A. No. 1673 of 2023 seeking stay of the proceeding in the writ petition is accordingly disposed of. Pending I.A, if any stands disposed of.