CADBURY INDIA LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner prays for a direction to the respondentDeputy Commissioner of Commercial Taxes, Patliputra Circle, Patna to permit generation of Form 'F' for the 2nd and 3rd quarter of financial year 2012-13 online.

(2.) The petitioner is a limited company engaged in the business of trading in Chocolates, biscuits and other confectioneries and is registered under the Central Sales Tax Act, 1956 (hereinafter referred to as the 'CST Act') and the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the 'VAT Act') amongst other legislations.

(3.) The matter relates to the assessment year 2012-13 and it is because the returns filed by the petitioner in respect of a stock transfer for the 2nd and 3rd quarter of the financial year 2012-13 suffered some defects to declare a lesser amount in respect of receipts by way of transfer of stocks from its branches outside the State of Bihar that the generation of Form 'F' for the 2nd and 3rd quarters is found not in tune with the actual state of affairs, although according to the petitioner, the entire position in relation to transfer of stocks for the period 2012-13 was reflected in the annual returns filed by the petitioner. The representations filed by the petitioner in this context are on records of the proceedings and to some extent the Deputy Commissioner, Commercial Taxes through his letter dated 22.07.2016 and 28.04.2017 at Annexures 5 and 4 respectively to the writ petition did make recommendation to the Commissioner, Commercial Taxes cum Principal Secretary for rectification of the error but since according to the respondents in the Commercial Taxes Department no such rectification can be done after lapse of the prescribed period nor did the petitioner file revised return within the time stipulated that the issue cannot be resolved even if the position was clarified in the annual returns.