Reliance Cement Company Private LTD. vs. The State Of Bihar
Held
The Court noted that a comprehensive petition, bearing case No. 9148 of 2021, titled Birla Corporation Limited Vs. The State of Bihar and Ors., which touches upon the very same issue as the present petition, had already been filed before the Court. In light of this, the Court disposed of the present petition with the clarification that all issues raised in this instant petition shall be adjudicated in the previously instituted petition. The petitioner was granted liberty to mention the case for priority listing, and the Registry was directed to list it on priority basis upon such request. The interlocutory applications, if any, were also disposed of.
Facts
The petitioner, Birla Corporation Limited, filed a writ petition before the Patna High Court challenging an order dated July 6, 2020, issued by the Commercial Tax Officer, Special Circle, Patna. This order pertained to the tax period 2010-11 and was passed under the Bihar Settlement of Taxation Disputes Act, 2019, and its corresponding Rules. The petitioner sought to quash this order and compel the respondents to accept their settlement application and settle the tax liability. During the proceedings, the Court was informed of a comprehensive petition filed by the petitioner on a similar issue, being case No. 9148 of 2021. Consequently, the Union of India was impleaded as party respondents.
Key Issues
1. Whether the impugned order dated 06.07.2020, issued by the Commercial Tax Officer, Special Circle, Patna, under the Bihar Settlement of Taxation Disputes Act, 2019, and the Bihar Settlement of Taxation Dispute Rules, 2020, for the tax period 2010-11, is liable to be quashed? 2. Whether the respondents are obligated to accept the settlement application filed by the petitioner under the said Act and Rules and consequently settle the petitioner's tax liability? The petitioner argued that the impugned order should be quashed and their settlement application accepted. The respondents, including the State of Bihar and the Union of India, did not explicitly record their arguments in the judgment. However, the Court's decision was influenced by the existence of a previously filed comprehensive petition by the petitioner on the same subject matter.
Sections Cited
Bihar Settlement of Taxation Disputes Act, 2019, Bihar Settlement of Taxation Dispute Rules, 2020
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9393 of 2020 ====================================================== BIRLA CORPORATION LIMITED a company incorporated under the Companies Act, 1956 having its Head Office at 9.1 R.N. Mukherjee Road, Kolkata, and Regional Office at 301-303 Ashiana Towers, Exhibition Road, Patna-800003 through its authorized signatory Kamala Kanta Sahoo (aged about 43 years) son of Karuna Kara Sahoo resident of Vill- Talakurunia, Via- Gopalpur, Talakurunia, Baleshwar, Orissa 756044 P.o. and P.s.- Talakurunia at present residing at 304 Ashiana Tower, Exhibition Road, P.s.- Gandhi Maidan, Patna ... ... Petitioner/s Versus
The State of Bihar through Commissioner of State Tax, Bihar, Patna having its office at Vikas Bhawan, Patna
Joint Commissioner of State Tax Special Circle, Patna
Commercial Tax Officer, Special Circle, Patna
The Union of India through the Secretary (Revenue), Government of India, North Block, New Delhi 110 001
The Secretary (Revenue), Government of India, North Block, New Delhi 110 001
The Chairman, Central Board of Indirect Taxes and Customs, North Block, New Delhi 110 001
The Chief
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