CHANDRA ENTERPRISES Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard Ms. Archana Sinha, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC-11, for the State.

(2.) The petitioner prays for issuance of writ in the nature of certiorari for quashing the assessment order dated 29.03.2018 together with the demand notice dated 30.03.2018, copies of which are enclosed impugned at Annexures-2 and 5 respectively whereby in exercise of power vested in the Assessing Authority under the provisions of Bihar Value Added Tax Act (hereinafter referred to as 'the Act') a liability of Rs. 3,84,289.00 towards taxes together with penalty of Rs. 42,750.00 has been raised in relation to the Assessment Year 2012-13.

(3.) A preliminary objection on the plea of alternative remedy was taken by Mr. Vikash Kumar, learned S.C.11, to oppose the writ petition, which has been met by Ms. Archana Sinha in reference to the order sheet placed on record by way of Annexure-4 to the supplementary affidavit and to submit that the assessment proceeding was held on 28.02.2018, when the Commercial Tax Officer directed for issuance of notice through E-mail fixing 23.03.2018, as the next date of the proceeding. It is submitted that this matter though was taken up on 23.03.2018 and adjourned to 27.03.2018 with a direction of issuance of notice under Sec. 27(1) of 'the Act' but this order was not signed by the Commercial Tax Officer rather on the same date, an ex-parte assessment order was passed, which again is not signed. She submits that the illegality is that though the matter was adjourned to 27.03.2018 as manifest from the order dated 23.03.2018 but the proceeding was never put up on the said date rather the next date mentioned in the order sheet is 03.08.2018 when issuance of demand notice has been directed. She returns to submit that in between this period that a serious lapse has occasioned in passing of the assessment order on 29.03.2018 even when no proceeding was held by the Assessing Authority on the said date and it is following such illegal order that the demand notice has been issued on 30.03.2018.