BIRLA TYRES LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Mr. D V Pathy, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC 11 for the State.

(2.) Petitioner is aggrieved by the order dated 14.12.2018 passed by respondent no. 2- Additional Commissioner of State Tax (Appeal), Central Division, Patna impugned at Annexure-5, whereby the appeal has been dismissed and the reason is because fresh 'Form F' as directed by the appellate authority could not be produced by the petitioner before the appellate forum.

(3.) The issue which is raised lies in a very narrow compass and we have already taken note of the same while allowing the State to file their counter affidavit. It is the format of Form 'F' issued by Commercial Taxes Department in the State of Jharkhand deposited by the petitioner for reducing tax liability which does not satisfy the respondent because it mentions the State of Bihar. According to Mr. Pathy the form must have been printed when the State of Jharkhand was a part of the unified State of Bihar i.e. before the Bihar Re-Organization Act, 2000 came into force. He submits that even when the onus has been discharged, the problem for the petitioner continues because the State of Jharkhand continues to use Form 'F' bearing the name of the State of Bihar as the issuing State and copies of which are placed vide Annexure-3 series. He submits that even when the Commercial Tax Officer, Koderma Circle, Koderma has clarified that the Form relates to the State of Jharkhand and an order to such effect is also passed by the concerned authority copy of which is at Annexure-3 which not only contains the request of the petitioner for issuance of modified format but also encloses the Form which has been issued after modification yet the objection is maintained by the appellate authority and who requires the petitioner to obtain fresh 'Form F' from the State of Jharkhand showing the State of Jharkhand as the issuing State.