RAJ KUMAR SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the order dtd. 7/6/2010, passed by the Commercial Tax Officer, Danapur Circle, Danapur (respondent no. 3) in purported exercise of powers vested in him under sec. 33 of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as 'the Act'), whereby the prescribed authority has disallowed the claim of the dealer of Rs.47,66,628.00 relatable to the period 2007-08 and has levied additional tax of Rs.5,95,828.00, a copy of the order is impugned at Annexure-2 to the writ petition which is followed by a Demand Notice bearing no. 5152 dtd. 7/9/2010, a copy of which is placed on record vide Annexure- R/3 to the counter affidavit.

(2.) The issue raised by Mr. Jayant Roy Choudhary, learned counsel appearing for the petitioner, for questioning the assessment order and the consequential demand notice is, that it is ex parte and without service of notice on the petitioner in the manner prescribed under Rule 50 of the Bihar Value Added Tax Rules framed under 'the Act'.

(3.) It is taking notice of the submissions so advanced that counsel for the State was directed to produce records and which has since been produced and Mr. Pawan Kumar, learned A.C. to G.A. 1 fairly accepts non service of notice in the manner prescribed on the petitioner. In the admitted circumstances transpiring, for the present, we would speak no further on the inter-party merits for this is the sole ground on which the assessment order and demand notice are being questioned and which ground goes uncontested.