MITHILA MOT Vs. STATE OF BIHAR

JUDGEMENT

(1.) ALL the writ petitions filed by the common petitioner involves common point of law and in all the cases the revisional order passed by the Bihar Commercial Taxes Tribunal is common, thereby they have been heard together and disposed of by this common order.

(2.) THE petitioner is a private1 Limited Company having its Registered Office at Jamshedpur and Branch Offices at different places in the State of Bihar. By these writ petitions, the petitioner has challenged the orders passed by the Respondents imposing penalties under Section 25 (3) of the Bihar Finance Act, 1981 (hereinafter referred to as the Act) and/or penalties imposed by the Respondents under Section 16 (9) of the Act, the appellate orders confirming the penalties and the order passed by the Chairman of the Commercial Taxes Tribunal, Bihar, Patna in the Revision applications.

(3.) THE brief facts of the case lie in a narrow compass which are, as follows.