ECONOMIC TRANSPORT ORGANIZATION LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) LEARNED counsel appearing for both the sides submitted that office objections are not maintainable, hence the matter is taken up for hearing.

(2.) THIS petition has been preferred mainly for the reason that against a penalty order passed by the Commercial Taxes Officer, Chouparan, dated 05.12.2014, under Section 72 of Jharkhand Value Added Tax Act, 2005 (herein after to be referred as the Act, 2005), revision application has been preferred by this petitioner before the Commissioner of Commercial Taxes being Revision Application No. CC(S) No. 259 of 2015, wherein an order has been passed on 24.03.2015 directing this petitioner to deposit Rs. 82,000/ - into give a bank guarantee of the rest amount, and, on that condition the truck as well as the goods were released and the matter was adjourned on 24.04.2015. Meanwhile, modification application was preferred, because the very same Commissioner of Commercial Taxes, Jharkhand, Ranchi, in similarly situated matter passed an order in favour of a Private Party in Revision Case No. CC(S) 125 of 2015, the said order is dated 10.02.2015, which is at annexure -6 to the memo of this writ petition. No sooner did the petitioner came to know about this order at Annexure -6, modification application was preferred that similar treatment may be given to this petitioner, and, the whole order of penalty passed by the Commercial Taxes Officer, Chouparan, dated 05.12.2014, (Annexure -4) may be quashed and set aside. But, the Commissioner of Commercial Taxes, Jharkhand, Ranchi had rejected the modification application vide order dated 01.05.2015, because the main revision application was already pending before the Commissioner of Commercial Taxes, Jharkhand, Ranchi, and, therefore, the present writ petition has been preferred challenging the order passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi, dated 24.03.2015, which is at Annexure -5 as well as the order passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi dated 01.05.2015 which is at annexure -8 to the memo of this writ petition, mainly for the reasons that the Commissioner of Commercial Taxes, Jharkhand, Ranchi, cannot discriminate between this petitioner and applicant of the Revision Application No. CC(S) 125 of 2015, namely, M/s. Usha International Ltd., Nagari, Ranchi.

(3.) COUNSEL appearing for the State submitted that as the Revision Application No. CC(S) 259 of 2015, which is already pending before the Commissioner of Commercial Taxes, Jharkhand, Rancni under Section 80(4) of the Act, 2005, suffice it will be for this Court to give suitable direction to the Commissioner of Commercial Taxes to dispose of the revision application as early as possible and let the amount of Rs. 82,000/ - be deposited by this petitioner into give a bank guarantee of the rest amount, because the principle amount of the penalty is more than Rs. 4,00,000/ - as per the order passed by the Commissioner of Commercial Taxes, Chouparan dated 05.12.2015 (Annexure -4).