M/S. BHARAT INT UDYOG, VILLAGE MAHAICHA, P.O. MIRGANJ, P.S. UCHAKAGAON, AND DISTRICT GOPALGANJ THOUGH ITS PROPRIETOR SMT. REETA DEVI WIFE OF SRI VISHWARANJAN, RESIDENT OF VILLAGE Vs. THE STATE OF BIHAR THOUGH THE COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The challenge in the present writ application is to an order passed on 7th of July, 2015 under Sec. 28(1) of the Bihar Value Added Tax Act, 2005 (for short the Act) read with Sec. 8 of the Bihar Tax on Entry of Goods in to Local Areas for Consumption, Use or Sale Therein Act, 1993.

(3.) The challenge to the said order is on the ground that the proceedings have been initiated against the petitioner under Sec. 28 of the Act after the expiry of two years. Therefore, same is not maintainable in terms of the provisions contained in Sec. 28 of the Act itself.