SARAOGI Vs. STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY-CUM-COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA

JUDGEMENT

(1.) LEARNED counsel for the petitioner submitted that though the constitutional validity of Section 53 (11) of the Bihar VAT Act, 2005 (for short 'the Act ') has been challenged, he would not press the said relief and restrict his prayer for granting relaxation under Section 73(2) of the Act to deposit a reasonable sum so that revision filed by the assessee can be heard on merits before the Commercial Taxes Tribunal.

(2.) Having heard Mr. Sanjay, learned counsel for the petitioner, and Mr. Vikas Kumar, learned counsel for the State, we are inclined to mould the relief and direct that if the petitioner deposits a sum of rupees eight lacs before the Tribunal by 25th January, 2010, the revision application pending before the Commercial Taxes Tribunal shall be heard on merits. Needless to emphasize, the Tribunal shall not take up the matter before the aforementioned, date After the deposit is made, the Tribunal shall expedite the hearing.

(3.) THE writ petition is disposed of on above terms.