RAJA BRICKS Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. D.V. Pathy, learned counsel appearing for the petitioner and Mr. Kumar Pankaj, learned Assisting Counsel to Standing Counsel No.5 for the State.

(2.) The petitioner is aggrieved by the order dated 22.05.2015 passed by the Deputy Commissioner, State Taxes, Danapur Circle, Patna in exercise of power vested under Section 27 (1) of the Value Added Tax Act, 2005 which, inter alia, enables the taxing authority to make assessment of the dealer not filing return. A copy of the assessment order passed by the Deputy Commissioner, State Taxes together with the demand notice dated 22.06.2015 are impugned at Annexure 1 series.

(3.) Mr. Pathy learned counsel appearing on behalf of the petitioner in reference to the order-sheet submits that while the proceeding was initiated in exercise of such jurisdiction on 30.04.2015 and the matter was posted on 20.05.2015 with direction of issuance of notice which notice was issued bearing No.623 dated 30.04.2015 but without drawing any proceeding thereafter that an assessment order is passed ex-parte on 22.05.2015 which is followed by a demand notice issued on 22.06.2015. He submits that though the assessment order makes no reference of the date on which it was passed, the date can be gathered from the demand notice issued in Form N-VIII and records the date of the order as 22.05.2015. Drawing the attention of this Court to the order-sheet in the assessment proceeding at Annexure 1 series he submits that while notice was issued on 30.04.2015, the next date recorded in the proceeding is 01.10.2015 and thus it is not known as to on which date the proceedings were actually held in between.