M/S Brijnandan Motors Pvt. Ltd. v. The State Of Bihar And ANR

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.18876 of 2017 ====================================================== M/s Brijnandan Motors Pvt. Ltd.

... ... Petitioner/s

Versus

The State Of Bihar & Anr ... ... Respondent/s ====================================================== Appearance :

For the Petitioner :

Mr. Alok Kumar Agrawal, Advocate Mrs. Priya Gupta, Advocate Ms. Parul Prasad, Advocate For the Respondents :

Mr. Vikash Kumar, Advocate Mr. S. Krishna, Advocate Mr. Akash Chaturvedi, Advocate ====================================================== CORAM: HONOURABLE MR. JUSTICE AJAY KUMAR TRIPATHI and HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD ORAL ORDER (Per: HONOURABLE MR. JUSTICE AJAY KUMAR TRIPATHI) 22-12-2017 The submission made before the Bench in no manner helps the petitioner in getting the concession or any order for payment of outstanding tax in installments.

This order has been passed because the power has to be exercised by the competent authority after due consideration and that power cannot be usurped by the High Court at this juncture when they have not yet been approached and they have not been given any opportunity to consider the offer of the petitioner within the framework of Section 30 of the Bihar Value Added Tax Act Act read with Rule 27 of the Rules thereof. If the petitioner moves the concerned authority, it will be in the interest of the things that an early decision is taken so that

Patna High Court CWJC No.18876 of 2017(2) dt.22-12-2017 2/2 the petitioner can decide its future course of action. Issuance of 'Form C' is linked with the decision on the prayer of the petitioner for installment.

Writ application stands disposed off.

(Ajay Kumar Tripathi, J) ( Rajeev Ranjan Prasad, J) Pawan/- U