OMIYO RANJAN JAISWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD learned counsels for both the parties.

(2.) PETITIONER no.1 is the Director of M/s Sheo Narayan Jaiswal Pvt. Ltd, Lalpur, Ranchi and the petitioner Nos. 2, 3 and 4 are the Directors of M/s Ellen Breweries and Distilleries Pvt. Ltd., Lalpur, Ranchi and they have been made accused in Lalpur P.S Case No. 56 of 1999 for the offence under Sections 49(1)(b), 49(2)(g) and 49(3)(d) of the Bihar Finance Act, 1981.

(3.) THE petitioners have filed this writ application, stating inter alia, that the Companies are the separate legal entities and there cannot be any vicarious liability of the petitioners only being the Directors of the Company and as such, the F.I.R in Lalpur P.S case No. 56 of 1999, so far it relates to the petitioners, be quashed. So far as the imposition of penalties against the Companies are concerned, it has been brought on record by way of supplementary affidavit that the imposition of the penalties were challenged by both the Companies by filing separate appeals before the Joint Commissioner of Commercial Taxes (Appeals) who upheld the said imposition of the penalty and dismissed the appeals by orders dated 29.03.2000. Against the orders passed by Joint Commissioner of Commercial Taxes (Appeals) separate revision petitions were filed before the Commercial Taxes Tribunal. Initially vide Judgment dated 8.9.2009 the imposition of penalty was upheld by the Tribunal, but against the said judgment, review petitions were filed in which the penalties imposed on both the Companies were set aside by the Commercial Taxes Tribunal vide Judgment dated 7.9.2011 passed in those review petitions being RN 01 & 02 of 2010. The Judgments passed by the Commercial Taxes Tribunal have been brought on record as Annexure -5 series.