9911796707
TMI Blog1998 (12) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... interim order staying the operation of the aforesaid notice with the observations that if the tax has already been paid on the sale or purchase of coal, no road permits shall be withheld. 3.. On August 2, 1989 itself an order imposing penalty on the petitioner was passed, a copy of which has been filed as annexure 6 to the rejoinderaffidavit filed by the petitioner in reply to the counter-affidavit of the State. 4.. At the time of final hearing, the learned counsel for the petitioner challenged the order of penalty also which was resisted by the learned S.C.I. saying that the said order has not been challenged in the writ petition although it has been filed as annexure 6 to the rejoinder-affidavit. The learned counsel for the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of the State Act read with section 9(2A) of the Central Act, it filed modified returns disclosing inter-State sales. Although the petitioner filed the modified returns disclosing inter-State sales but it did not deposit the admitted Central tax in terms of section 16(5) of the State Act. Subsection (9) of section 16 of the State Act has provided that if a dealer fails to make payment of admitted tax under sub-section (5) of section 16 within the specified time, the prescribed authority shall, after giving an opportunity of being heard to him, impose penalty on him. As the petitioner did not pay the admitted tax in terms of sub-section (5) of section 16, the impugned notice under sub-section (9) of section 16 of the State Act read with se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their inter-State sale, the State tax has to be reimbursed to him. In this connection, section 15(b) of the Central Act being relevant is reproduced below: 15(b). Where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under such law, shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be provided in any law in force in that State. Rule 35 of the Bihar Sales Tax Rules, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission of the learned counsel for the petitioner is therefore rejected. 8.. Presuming that the order passed pursuant to a void notice falls to the ground automatically if the notice is set aside represents correct legal position even then the petitioner cannot succeed because in the instant case the impugned notice is perfectly valid. 9.. It is true that in para 20 of the rejoinder-affidavit, the petitioner has sought quashing of the order of penalty which has been annexed as annexure thereto and described as annexure 6 to the writ petition. Next annexure (annexure 7) is a notice of demand issued pursuant thereto. The learned counsel for the petitioner has challenged the order imposing penalty on two grounds, which have been set ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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