RAHUL KIRTI Vs. STATE OF BIHAR

JUDGEMENT

(1.) Since all these writ petitions raise common issues of facts and law that they have been heard analogous and with the consent of the parties are being disposed of at the stage of admission by this common judgment.

(2.) In each of the cases the petitioners have questioned the order of assessment passed by the Assessing authority inter alia on grounds that it is based on no evidence and that the tax liability has been imposed for a transaction, which has not been carried out by the respective petitioners.

(3.) A common grievance thus engages this Court in all the writ petitions which is in regard to illegal import of stone chips into the State. The tax liability has been fastened on the respective petitioners because it is either by using their Tax Identification Number or by posing as the petitioners, that these imports of stone chips have been made, as alleged. According to Mr. D.V. Pathy, learned counsel for the petitioners in each of the cases, the fraud is committed by electronic hacking since the respective petitioners have not made the transactions in question.