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TMI Blog2016 (8) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and, hence, we are keeping the issue open whether the transactions in question for the year 2001-2002 were inter-State sale or intra-State sale and only on the ground that now no reassessment order can be passed in view of proviso to section 24 of the Bihar Finance Act, 1981 and, hence, no effect can be given to the order passed by the Joint Commissioner, Commercial Taxes (Administration), Dhanbad Division, Dhanbad dated December 11, 2007. Petition allowed. - W. P. (T) No. 522 of 2008 - - - Dated:- 17-8-2016 - D. N. Patel and Ratnaker Bhengra, JJ. M/s. Biren Poddar, Senior Advocate, Darshana Poddar Mishra for the petitioner Atanu Banerjee, Government Advocate, for the respondents JUDGMENT This writ petition has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to do with the sale of the goods. The sale of the hard coke is nothing but the counter sale , i.e., sale at the business premises of this petitioner. The goods have been moved from one place to another at the desire of the purchasers and the same has not occasioned due to sale. In fact, the burden of proof is upon the State when the movement of goods from one State to another is because of the sale of the goods. It is further submitted by counsel for the petitioner that assuming without admitting that the order passed by the Joint Commissioner, Commercial Taxes (Administration), Dhanbad Division, Dhanbad, dated December 11, 2007 is correct then also assessing officer has not passed an order within a period of two years from the communic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been passed by the assessing officer after the matter was remanded by the Joint Commissioner, Commercial Taxes (Administration), Dhanbad Division, Dhanbad. Counsel for the respondents has further submitted that there is an alternative remedy available under section 46(1) and (2) of the Bihar Finance Act, and as such, this petition may not be entertained by this court. Having heard counsel for both sides and looking to the facts and circumstances of the case, it appears that major issue raised in this writ petition is whether the sale is inter-State sale or intra-State sale. The assessing officer has already passed an order dated September 8, 2003 which is annexed as annexures 1 and 1/1 to the memo of this writ petition. During the y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uliar facts of the present case that after remanding of the matter by the Joint Commissioner, Commercial Taxes (Administration), vide order dated December 11, 2007, the assessing officer has not passed any fresh order. No reassessment has been made by the assessing officer. The respondents have failed to point out to this court on affidavit that whether the assessing officer has passed any fresh order after remand of the matter by the Joint Commissioner, Commercial Taxes (Administration), Dhanbad Division, Dhanbad. In absence of this type of averments made by the respondents, now, looking to the proviso to section 24 of the Bihar Finance Act, 1981, no reassessment can be passed now. For the ready reference section 24 of the Bihar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion, Dhanbad dated December 11, 2007. Looking to the proviso of section 24 of the Bihar Finance Act, when admittedly no order has been passed by the assessing officer for the reassessment, we thought it to fit to decide this writ petition on this ground alone without relegating this petitioner for alternative remedy. Even if, alternative remedy is availed the effect of proviso of section 24 of the Bihar Finance Act remains intact. Thus, no difference it will make whether alternative remedy is availed by this petitioner or not because now, no order of reassessment can be passed by the assessing officer when a period of two years is lapsed after the communication of the revisional order passed by the revisional authority. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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