BHAGWATI PRASAD AGARWALA Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) These writ petitions are filed interalia (i) for quashing the demand notices of taxes payable under Jharkhand Sales Tax Act and Central Sales Tax Act for the periods 2001-02 to 2005-06; (ii) for quashing the Certificate Cases initiated on the basis of the requisitions for a Certificate for realization of dues for various periods and (iii) for directing the respondents not to realize the alleged dues and other reliefs.

(2.) Though the writ petitioners are three different companies, the Directors/persons in control of all three writ petitioner-companies are one and same and since identical issues are involved, all the three writ petitions were taken up together and shall stand disposed of by this common judgment. For proper appreciation of the contentious points and for convenience, the facts of W.P (T) No.1967/2013 are referred.

(3.) The petitioner was served with demand notices under Section 13(4) of the Bihar Finance Act, 1981 for the period from 2001-02 to 2005-06. The case of the petitioner is that after receipt of the demand notices, the petitioner applied for certified copies of the assessment orders and of the entire ordersheets to enable the petitioner to avail its statutory right of filing appeal/revision in accordance with the provisions of the Bihar Finance Act, but the respondents till date have not supplied certified copies of the assessment orders despite filing of the appropriate application for obtaining certified copies of the assessment orders and sending reminders. The petitioner and its Directors received notices dated 14.3.2011 under Section 7 of the Bihar and Orissa Public Demands Recovery Act, 1914 (for short PDR Act) in connection with Certificate Case No.3/2010-11 initiated on the basis of the requisition for a certificate by the 2nd respondent for realization of the alleged dues of Rs.1,09,25,649/-. On receipt of the aforesaid notice under Section 7 of the PDR Act, the petitioner filed his objections under Section 9 of the PDR Act on 18.4.2011, interalia, praying to drop the aforesaid certificate proceedings for the reasons mentioned therein and the certificate proceeding is pending. According to the petitioner, there is liquidation/winding up proceedings pending against the petitioner in the Calcutta High Court in Company Petition No.314/2007 and vide order dated 2.2.2013, the Calcutta High Court passed the order of winding up. Under these circumstances, the petitioner has filed this writ petition for quashing the demand notices and also the certificate proceeding, which is pending.