GANESH TRADERS, MUNGER, THROUGH ITS PROPRIETOR Vs. STATE OF BIHAR THROUGH COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) Heard Mr. Jyoti Ranjan Jha, learned Counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC 11 for the State.

(2.) In the nature of the order that we propose to pass we do not deem it necessary to deal with the merits of the case. Suffice it to say that the petitioner is aggrieved by the order of assessment dated 30.03.2018 passed by the Commercial Taxes Officer, Munger Circle, Munger in purported exercise of power vested under Section 31 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act') together with the demand notice dated 22.12.2018 impugned at Annexures 3 and 4 respectively to the writ petition and reasons therefor is present at Annexure-1 to the writ petition which informs that the proprietor of the petitioner Kedar Prasad Keshri had already deceased on 06.10.2017 and thus the order of assessment was passed ex parte in his absence.

(3.) Mr. Jha, learned Counsel for the petitioner submits that the application for certificate of registration under Section 19 of 'the Act' was filed by the husband of the petitioner and accordingly a certificate was issued in his name on 26.02.2005 bearing Taxpayer Identification No. 10560654035.