L Oreal INDIA PVT. LTD. vs. The State Of Bihar
Held
The Court held that typographical errors had indeed crept into the judgment dated January 24, 2022, passed in C.W.J.C. No. 12407 of 2021. Consequently, the Court ordered the modification of the judgment to correct these errors. Specifically, the Court directed that: (A) the expression "VAT/TIN 10010314059" at pages 2 and 4 be read as "CST/TIN 10010314156"; (B) the expression "under Sections 25 and 39 of the Bihar Value Added Tax Act, 2005" at pages 3 and 4 be read as "under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 31(1) of the Bihar Value Added Tax Act, 2005"; and (C) the expression "Rs.6,84,94,173.18" at page 3 be read as "Rs.45,89,388.31". The judgment was modified solely to the extent of these indicated corrections.
Facts
The petitioner, L'Oreal India Pvt. Ltd., filed a writ petition (C.W.J.C. No. 12407 of 2021) before the Patna High Court. The Court passed a judgment on January 24, 2022. The present Miscellaneous Jurisdiction Case (M.J.C. No. 2282 of 2022) was filed by the petitioner seeking modification of the earlier judgment. The petitioner contended that typographical errors had crept into the original judgment concerning certain VAT/TIN numbers, the specific sections of law under which the action was taken, and a monetary figure.
Key Issues
1. Whether the expression "VAT/TIN 10010314059" in the judgment dated January 24, 2022, should be corrected to "CST/TIN 10010314156"? The petitioner argued for this correction, citing it as a typographical error. The revenue did not record any specific argument on this point. 2. Whether the expression "under Sections 25 and 39 of the Bihar Value Added Tax Act, 2005" should be read as "under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 31(1) of the Bihar Value Added Tax Act, 2005"? The petitioner contended that the original wording was a mistake and the corrected version accurately reflected the relevant legal provisions. The revenue did not record any specific argument on this point. 3. Whether the figure "Rs.6,84,94,173.18" in the judgment should be corrected to "Rs.45,89,388.31"? The petitioner asserted this was a factual error in the judgment. The revenue did not record any specific argument on this point.
Sections Cited
Section 9(2), Section 31(1), Section 25, Section 39
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Jurisdiction Case No.2282 of 2022 In Civil Writ Jurisdiction Case No.12407 of 2021 ====================================================== L Oreal India Pvt. Ltd. A-Wing, 8th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai-400013 through Lokesh Kumar Gupta alias Lokesh Gupta male aged about 30 years, son of Mahesh Kumar Gupta, resident of 175 B, Green Park Vistar Benad Road, Jaipur, Jothwara, District- Jaipur, Rajasthan-302012. ... ... Petitioner/s Versus
The State of Bihar through the Secretary, Ministry of Finance, Bihar Patna having its office at Vikas Bhawan, Patna.
The Deputy Commissioner of Commercial Taxes, Patna.
The Assistant Commissioner (Pvt.) 5th Floor, Central Revenue Building, Bir Chand Patel Marg, Patna. ... ... Opposite Party/s ====================================================== Appearance : For the Petitioner/s : Mr.Gautam Kumar Kejriwal, Advocate For the Opposite Party/s : Mr.Vikash Kumar (SC 11) Mr. Anshuman, Sr. SC, CGST & CX ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE
The judgment continues below.
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