Case Law Details
Bhawani Automobiles a partnership firm Vs The State of Bihar (Patna High Court)
The present writ application has been preferred for setting aside the order dated 07.04.2017 as contained in Annexure 7 Series passed by respondent no. 4 imposing penalty under section 56 (4)(b) read with section 60(4)(b) of the Bihar Value Added Tax Act 2005 as also for quashing of the order dated 05.06.2017 contained in Annexure 11 to the writ application passed by respondent no. 2 in appeal case No. BH/CCP/STA/05/17-18. After passing the aforesaid order the petitioner had also prayed for a direction to the respondent no. 4 to refund a sum of Rs. 9,33,470/- paid on account of penalty under protest.
Learned Counsel for the petitioner submits that the petitioner is a partnership firm which is an authorized dealer of Atul Auto Ltd., Rajkot. The partnership firm is also registered as dealer at Muzaffarpur. For the purpose of transportation of Auto three wheelers, diesel generator set and lubricants generated e-suvidha declaration in from D-IX. from Rajkot to Muzaffarpur. The e-suvidha declaration mentioned the details of the consignee, consigner, the identification number of the consigner and consignee place of dispatch and destination of consignment, invoice number, quantity and value of goods. A copy of e-suvidha declaration dated 28.03.20 17 has been placed as Annexure-1 to the writ application.
It is the case of the petitioner that a copy of e-suvidha declaration was made available to the transporter together with a copy of retail invoice in support thereof to facilitate the transportation of goods and for this purpose the petitioner hired services of truck No. NI 01 Q 2183.
It is stated that after commencement of the transportation process the petitioner came to know about the judgment of Hon’ble Supreme Court of India in the case of M.C. Mehta Vs. Union of India & Ors. in Writ Application (Civil) 13029 of 1985 by which the Hon’ble Apex Court has prohibited sell of all vehicles with B.S. III engines. It is stated that the vehicle was intercepted by respondent no. 4 at the check in Bihar post on 04.04.2017. An inspection report (Annexure-5) was prepared, in compliance of the direction of the respondent no. 4, the driver of the transport vehicle produced the e-suvidha declaration and also the retail invoice but upon the verification respondent no. 4 found that the e-suvidha declaration which was produced had been cancelled and found accordingly on the website of Commercial Taxes Department.
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