JYOTHY LABORATORIES LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) WE heard the counsel for the parties. The petitioner has received notice under Section 31 of the Bihar Value Added Tax Ordinance, 2005. By the said notice dated 13.12.2007, the Deputy Commissioner of Commercial Taxes, Patliputra Circle proposed to reject the returns filed by the petitioner -assessee.

(2.) THE limited prayer, that is pressed by the counsel for the petitioner, is that since the issue relates to the classification of Entry which, according to the petitioner, is covered by Entry No. 114, Part -lll, Schedule -Ill of the Value Added Tax Act, 2005. and the same is under consideration by the Tribunal, until the decision by the Tribunal, the Assessing Officer (Deputy Commissioner of Commercial Taxes, Bihar) may be directed not to proceed with the notice dated 13.12.2007; in other words the consideration of the returns filed by the assessee for the period 2007 -08 be deferred.

(3.) THE Additional Advocate General No. 3 does not dispute that the Tribunal is seized of the controversy as to whether the petitioner 'scase is covered by Entry 114, Part -lll Schedule -Ill of the Value Added Tax Act, 2005 or not relating to the period 2006 -07. In our view, it would be in fitness of things, if the Assessing Officer waits for the decision in the matter of assessment for the period 2006 -07 which is pending before the Tribunal before finalizing the assessment for the period 2007 -08. This would avoid multiplicity of proceedings.