TMI Blog2020 (8) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ture and categories - It is not in dispute that under such statutory right, Petitioner, within the prescribed time, applied for the settlement of a dispute in Form-I. It is also not in dispute that specific queries were raised by the Prescribed Authority, which also was answered by the Petitioner vide detailed response annexed to the Petition (s). However, the Petitioner application stands rejected vide impugned order dated 25.06.2020. The Hon ble Apex Court in M/S. DHARAMPAL SATYAPAL LTD. VERSUS DEPUTY COMMISSIONER OF CENTRAL EXCISE, GAUHATI OTHERS [ 2015 (5) TMI 500 - SUPREME COURT] has elaborately discussed and laid down different facets of principles of natural justice, including the requirement of passing a reasoned order. Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Petitioner (In CWJC No.7141 of 2020) has prayed for the following relief(s): (a) For a Writ of Certiorari or any other appropriate Writ, Order or direction, calling for the records of the case and after scrutinizing the same, to strike down and quash the impugned order dated 25/06/2020 passed under the Bihar Settlement of Taxation Disputes Act 2019 (hereinafter the said Act/Settlement Scheme) and the Bihar Settlement of Taxation Dispute Rules 2020 (hereinafter, the said Rules) for the Assessment Period 2009-2010. (b) For a Writ of Mandamus or any other appropriate Writ, Order or direction, ordering and directing the respondents to accept the settlement application filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consider appropriate, in the circumstances of the case. 3. The State Legislature enacted the Bihar Tax on Entry of Goods into Local Area For consumption, Use and Sale Therein Act, 1993 (hereinafter referred to as the 1993 Act). The same was subsequently amended twice, with the enactment of the Bihar Tax on Entry of Goods into Local Area For consumption, Use and Sale Therein (Amendment) Act, 2006 (Act No.19 of 2006) and the Bihar Tax on Entry of Goods into Local Area For consumption, Use and Sale Therein (Amendment and Validation) Act, 2007 (Bihar Act No.12 of 2007). Noticeably, the last amendment was with retrospective effect from 29thAugust 2006. Under that, the State of Bihar issued a Notification No.SO 95 dated 31.07.2008 enhancing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition or Special Leave Petition has been filed; or (iv) a revision or review proceeding has been initiated; or (v) a notice or order has been issued intimating the applicant for payment of tax, interest, fine or penalty; or (vi) a notice has been issued in any proceeding under the Law requiring payment of any tax, interest, fine or penalty; or (vii) a proceeding for recovery of tax, interest, fine or penalty, initiated by or pending before any authority appointed or prescribed or authorised under the Law or the Bihar and Orissa Public Demand Recovery Act, 1914; 8. Section 2(g) defines what is a disputed amount, to mean any tax, interest, fine or penalty which is due to be paid by the Party as defined under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the settlement of a dispute in Form-I. It is also not in dispute that specific queries were raised by the Prescribed Authority, which also was answered by the Petitioner vide detailed response annexed to the Petition (s). However, the Petitioner application stands rejected vide impugned order dated 25.06.2020. 13. To our mind, the order on the face of it is without any decipherable reasons and is cryptic. It doesn t even refer to or deal with anyone of the facts stated by the Petitioner. Certainly, the impugned order entails civil and pecuniary consequences. Unequivocally Petitioner has expressed its intent and desire to get the matter settled under the Act. 14. The Hon ble Apex Court in Dharmpal Satyapal Limited Versus Deputy Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided under Section 3; (c) neither the order of rejection nor the order asking the Petitioner to fill in deficiency refers to such fact. (d) Petitioners' non-compliance of a judicial order, interim or otherwise, cannot be gone into in these proceedings. (e) State never took any action of either informing the Court of non-compliance or violation of such interim order. Nor did it initiate any proceedings for recovery of the amount in terms thereof. 18. There is yet another reason to discard such a plea. The reasons for rejection cannot be supplanted by way of an affidavit, especially when they were neither in the mind of the Officer nor on record of proceedings. 19. As such, we quash the impugned order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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