ANIL KUMAR Vs. STATE OF JHARKHAND AND ORS.

JUDGEMENT

(1.) The Court

(2.) The Certificate proceedings in question were initiated in terms of Sec. 5 of the 1914 Act based on an Assessment Order passed by the Assessing Officer in terms of the Bihar Finance Act. 1981. The Assessing Officer, who passed this Assessment Order on 25.6.1998 was the Commercial Taxes Officer Hazaribagh. The order was passed in terms of Sec. 17 of the Bihar Finance Act. 1961. It related to Assessment and recovery of Sales Tax dues of the petitioner. Since apparently the petitioner did not pay I he amount as assessed and demanded by the aforesaid Assessment Order and despite the demand raised thereupon, the Certificate proceedings in terms of Sec. 5 of the 1914 Act were initiated.

(3.) Two important and interesting points arise for consideration in this case: firstly, that the petitioner did not file any appeal against the Assessment Order in question despite a clear statutory provision prescribed therefore, Sec. 45 of the Bihar Finance Act. 1981, clearly lays down that every person, who objects to an order of assessment or penalty or both has a right to file appeal to the prescribed authority. Admittedly the petitioner did not choose to file any appeal against the said Assessment Order. The petitioner did not also prefer any revision petition against the Assessment Order despite the provision contained in that behalf in Sec. 46 of the Bihar Finance Act. 1981. The petitioner did not take any other step for having the Assessment Order set aside modified or varied. Why he did not file the statutory appeal or a revision petition and why he did not take any other step against the order with respect to the Assessment Order has not at all been explained by the petitioner in the writ petition.