SONIA BANGLES STORE Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD Mr. S.D. Sanjay, learned counsel for the petitioner and Mr. Raj Nandan Prasad, JC to AAG representing the State,

(2.) THE petitioner, a proprietorship firm, is a dealer in bangles. It has come to this court challenging the assessment order for the assessment period 2002 -03 passed against it by the Assistant Commissioner of Commercial Taxes on 19.7.2005 under Section 17(3) of the Bihar Finance Act. The ex parte order creates a demand of Rs. 2,86,392.43p. against the petitioner. Mr. S.D. Sanjay submitted that the petitioner deals in bangles made of plastic and glass that were totally exempt from payment of sales tax, and for the preceding two assessment periods his sales tax liability was assessed as nil. He further submitted that the petitioner was prevented from appearing and producing the relevant papers before the Assistant Commissioner and it was for that reason that such a heavy demand was made against it under the ex parte order. Mr. Sanjay pleaded for an opportunity to the petitioner to place the relevant books of accounts and other relevant materials before the Assistant Commissioner.

(3.) IN the result, this writ petition is allowed. There will be no order as to costs.