LAXMAN PAPNEJA Vs. STATE OF BIHAR

JUDGEMENT

(1.) WITH the consent of the parties, this petition is heard on merit at the admission stage and is being disposed of.

(2.) THIS petition is directed against the order dated May 24, 1995, passed by respondent No. 3, the Commercial Tax Officer, Investigation Bureau, Ranchi Circle, Ranchi, imposing penalty of Rs. 1,48,300. 29 on the petitioner under section 33 (5) (b) of the Bihar Finance Act (hereinafter mentioned as "the Act" ). A copy of the impugned order is annexed as annexure 4 to to the petition. In an amendment application, the petitioner has also impugned the order dated May 29, 1995, passed by respondent No. 3, rejecting the petitioner's application for release of the goods seized by respondent No. 3 on furnishing security as provided under the Bihar Finance Act, 1981 and Bihar Sales Tax Rules, 1983 (hereinafter mentioned as "the Rules" ).

(3.) PETITIONER 's further case is that the impinged order has been passed arbitrarily and illegally without giving any reasonable opportunity to him to show cause and of being heard, in violation of principles of natural justice and the provisions of the Act and the Rules. Petitioner filed an application on May 29, 1995, before respondent No. 3 for release of the goods so seized on May 24, 1995, on furnising security as per the provisions of the Rules.