B S ENTERPRISES Vs. STATE OF BIHAR

JUDGEMENT

(1.) WHETHER Rule 56 of the Bihar Value Added Tax Rule, 2005 can be so read as to give the prescribed authority the discretion to extend, in appropriate cases, the period for furnishing details of stocks for claiming input tax credit under Section 16(1)(d) of the Bihar Value Added Tax Act, 2005? This is the common question arising in all the four writ petitions.

(2.) THE petitioners in the four cases pray for answering the question in the affirmative and on their behalf, it is submitted that any other view would render Rule 56 bad & illegal for being destructive of the right granted by Section 16(1)(d) of the Act. THE Revenue, on the other hand, maintains that the answer to the question can only be in the negative, otherwise it would amount to substituting the Court's will for the mandate of the law.

(3.) IT is thus clear that the Legislature expressly left it open to the rule-making authority to fix, apart from the manner in which and the particulars of the goods with which, the period of time within which the details regarding the stock of goods are to be submitted before the prescribed authority.