IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18816 of 2011 ====================================================== Hindustan Petroleum Corporation Limited, having its office at Lok Nayak Jai Prakash Bhawan, Dak Bunglow Road, P.O.-GPO, P.S.-Kotwali, District and Town-Patna-800001 through its Manager Finance, N.S. Jai Kumar, S/o Late N.V.S. Krishnan, R/o 2/288 Vikas Khand, Gomti Nagar, P.O. and P.S.- Gomti Nagar, District-Lucknow, Uttar Pradesh. .... .... Petitioner/s Versus 1. Commissioner of Commercial Taxes, Bihar having its office at Vikash Bhawan, Patna. 2. Deputy Commissioner of Commercial Taxes, Special Circle, Patna. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate. For the Respondent/s : Mr. Lalit Kishor AAG 1. Mr. Vikash Kumar, A.C. to AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 24-10-2011 This hotch-potch petition under Article 226 of the Constitution is filed by the Hindustan Petroleum Corporation Limited, a public sector undertaking of the Government of India, against the orders of attachment of the bank account made on 17th October 2011 in respect of demand of a sum of Rs. 13,93,46,226/- of entry tax under the Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 and demand for a sum of Rs. 2,90,75,687/- for Value Added Tax under the Bihar Value Added Tax Act 2005. Learned Advocate Mr. D.V.Pathy has appeared for the writ petitioner. He has submitted that against the orders of Patna High Court CWJC No.18816 of 2011 (3) dt.24-10-2011 2 / 2 2 assessment, appeals have been preferred before the Commercial Taxes Tribunal. However, the Tribunal at the moment is not functional. The petition is contested by the learned Additional Advocate General Mr. Lalit Kishore. On the facts and in the circumstances of the case, as the substantive appeals are pending before the Commercial Taxes Tribunal, we are of the opinion that the ends of justice shall be met if the petitioner pays 25% of the demand made under the Value Added Tax Act as well as under the Entry Tax Act. For the aforesaid reasons, this petition is partly allowed. On deposit of 25% of the demand under the Value Added Tax Act as well as under the Entry Tax Act, the impugned orders of attachment of the bank account shall stand set aside. The attachment will stand removed. The petition is disposed of in the above terms. Sujit/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)