LAWS(PAT)-2000-4-3

ARUN KUMAR Vs. STATE OF BIHAR

Decided On April 25, 2000
ARUN KUMAR Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) The petitioner initially filed the present writ application for restraining the respondents from taking any steps towards realisation of sales tax from the petitioner for the period June 3, 1997 to November 17, 1997 on the sale of country liquor, for commanding respondent No. 2 the Commissioner-cum-Special Secretary, Commercial Taxes, Government of Bihar, Patna, to grant consolidated registration to the petitioner in terms of the provisions contained in Rule 3(4) of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as "the Rules") and restraining the respondents from taking any steps including the proceeding under Section 17(5) of the Bihar Finance Act, 1981 for realisation of the sales tax for the aforesaid period.

(2.) Subsequently, the petitioner also challenged the order dated July 31, 1999 passed by the Commissioner, Commercial Taxes, Government of Bihar, Patna, rejecting the prayer for consolidated registration which has been communicated by the Joint Commissioner, Commercial Taxes, by letter dated August 3, 1999, The copies of the said order and letter have been annexed as annexures B and 18 respectively.

(3.) The facts necessary for the disposal of the present application are that the petitioner is engaged in the business of wholesale supply of country liquor and its head office is located in Mohalla Balkishunganj, P.S. Alamganj in the district of Patna which falls within the jurisdiction of City West Circle. He is registered under Section 14 of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act"). The petitioner is also registered under the Central Sales Tax Act.