PRITHVINATH PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner, who is sole proprietor of M/s Sheetal Enterprises, a proprietorship firm, has filed the present writ application for quashing the letter dated 20th May, 2002 so far as it relates to the petitioner, whereby direction has been issued by the Commissioner of Commercial Taxes not to rene the grant of exclusive privileges for dealing in country liquor as there are sales tax dues against him.

(2.) THE necessary facts for disposal of the present writ application are that the petitioner was granted exclusive privilege to trade in country liquor for a period of three years from 1st April, 1999 to 31st March, 2002 for the districts of Siwan, Chapra and Gopalganj. Its place of business is at Patna and it has been registered at Patna under section 14 of the Bihar Finance Act, hereinafter referred to as the &aposAct&apos, though it is stated that the place of business at Chapra, Siwan and Gopalganj have also been included in the registratior certificate but the same is not borne from the registration certificate which has been annexed as Annexure -4 to the writ application. According to the petitioner, he has paid admitted tax at Patna Treasury even for the business carried out in the aforesaid three districts.

(3.) THE petitioner filed an application for consolidated registration at one place under the provisions of Rule 3(4) of the Bihar Sales Tax Rules, hereinafter referred to as the &aposRules&apos. The said application was dismissed by the Joint Commissioner of Commercial Taxes and the petitioner filed a writ petition being C.W.J.C. No. 5354 of 1999 before this Court wherein he challenged the aforesaid order as well as notice issued under section 17(5) of the Act. The writ application was dismissed on 21.6.2000 by this Court. The petitioner filed Civil Appeal No, 1050 of 2001 before the Apex Court and the Apex Court has set aside the order of the Joint Commissioner and remitted the matter to him to consider the application under Rule 3(4) of the Rules by giving reasoned order.