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2015 (3) TMI 961 - PATNA HIGH COURTLevy of tax liability - Imposition of penalty - non-production of declaration in Form IX-C on the date of assessment - Suppression and misrepresentation of facts - Maintainability of appeal - Availability of alternate remedy - Held that:- It has been repeatedly held by the Supreme Court and by this Court that the same does not absolutely bar the exercise of jurisdiction under Article 226 of the Constitution of India. It is true that under Section 79 of the Value Added Tax Act, 2005, even an order passed under the Bihar Finance Act, 1981, which has been repealed by Section 94 of the subsequent Act, would be appealable but the appeal can be heard only on the satisfaction that a substantial question of law is involved in the case. In the present matter, the issue is not related to the merit of the matter rather it relates to non-consideration of the basic point either by the Appellate Authority or by the Revisional Authority for whatever reason, which is whether in view of the fact that the declaration in Form IX-C had been issued by the Indian Oil Corporation to the petitioner after the assessment order was passed, there can be any liability to pay tax by the petitioner. It is not the purpose of any of the taxing statutes to saddle a person with tax beyond what is provided by the same. It is evident that if Form IX-C had been produced by the petitioner before the Assessing Authority, there was no question of levy of any tax or penalty upon the same. As the authorities of the Indian OIL Corporation had failed to issue the said Form IX-C to the petitioner which is dated 25.3.2004 and had reached the petitioner after the order dated 26.3.2004 was passed by the Commercial Tax Officer and even thereafter the same had required correction of mistake as it did not contain the signature of the authorized officer of the Indian OIL Corporation. In such circumstances, it is not the petitioner who can be blamed rather Form IX-C was delivered to the petitioner after passing of the assessment order and the Appellate Authority and the Revisional should have considered that aspect of the matter and not taken such harsh view as has been taken in the present matter. - existence of statutory alternative remedy does not always bar the exercise of power by this Court under Article 226 of the Constitution of India and in the given facts, it is a fit case for quashing and setting aside the order dated 17.7.2014, 24.2.2006 and 26.3.2004 passed by the Commercial Tax Tribunal, Joint Commissioner of Commercial Taxes (Appeal) and the Commercial Tax Officer respectively and remanding the matter before the Commercial Tax Officer, Sitamarhi for fresh order in accordance with law - Matter remnaded back - Decided in favour of assessee.
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