GOPAL RAI KHEMKA Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned Counsel for the petitioners and learned Counsel for all the opposite parties.

(2.) This is an application for quashing of the entire proceeding pending in the court of the Chief Judicial Magistrate, Patna in Pirbabore P.S. Case No. 82/2004 and also the first information report filed by respondent No. 3 before the Officer Incharge, Pirbahore Police Station, Patna under the provisions of Section 40(3)(d) of the Bihar Finance Act, 1981 (hereinafter called the Act) read with Section 409 of the Indian Penal Code.

(3.) It is admitted case that petitioners deals with paper distribution business and they were assessed to pay some taxes for the assessment years 1999-2002, 2002-2003 and a sum of Rs. 2,59,85,947.85 paise was lying due towards the tax assessed by the department. Claim was made against the petitioner who sought exemption submitted representation before the appropriate authority, ultimately, matter went to final authority deciding the facts i.e. Commercial Taxes Appellate Tribunal. Order of the Commercial Taxes Appellate Tribunal, Patna, Bihar, in Revision Case No. 126-31/2003 vide order dated 17th August 2004 is annexed as Annexure - 5 and petitioners claim seeking exemption was allowed and all earlier orders relating to demand of taxes are set aside.