IN THE HIGH COURT OF JUDICATURE AT PATNA C.W.J.C. No. 18626 of 2010 With I.A. No. 1734 of 2011 ====================================================== M/s Indian Oil Corporation Ltd, a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai-400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Sr. Finance Manager Tanmay Chatterjee, S/o Shyama Prasad Chatterjee, R/o B/15, Barauni Refinery Township, P.S.: Begusarai, District-Begusarai. - Petitioner Versus 1. The State of Bihar through the Principal Secretary-cum- Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Joint Commissioner of Commercial Taxes (Appeal), Darbhanga Division, Darbhanga. 3. The Dy. Commissioner of Commercial Taxes, Begusarai Circle, Begusarai. - Respondents ====================================================== APPEARANCE : For the Petitioner : Mr. S.D.Sanjay, Advocate. For the Respondents : Mr. Lalit Kishore, AAG 1. Mr. Vikash Kumar, AC to AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5. 10.03.2011 The petitioner M/s Indian Oil Corporation Limited has filed this petition under Article 226 of the Constitution to challenge the order dated 30th September 2010 made by the Joint Commissioner of Commercial Taxes (Appeal) on a limited ground of violation of principles of natural justice. Without entering into the larger issue, whether the Joint Commissioner of Commercial Taxes (Appeal) could have reviewed its earlier order of remand dated 23rd July 2010 at the instance of the Subordinate Officer, learned Advocate Mr. Sanjay appearing for the petitioner has submitted that the impugned order of review has been made on 30th September 2 2010 without ascertaining whether the petitioner Indian Oil Corporation was duly served. Mr. Sanjay has submitted that the notice for hearing of review dated 30th September 2010 was received in the office of the petitioner at the closing hours on 30th September 2010. There was no possibility of the petitioner appearing before the Joint Commissioner of Commercial Taxes (Appeal) on the same day to contest the notice for review. It is not in dispute that the petitioner was not served with the notice in advance or that the notice of review was received by the petitioner before 30th September 2010. The order under challenge is clearly made in violation of principles of natural justice and deserves to be set aside on that ground alone. For the aforesaid reasons the writ petition is allowed. The impugned order dated 30th September 2010 made by Joint Commissioner of Commercial Taxes (Appeal), Darbhanga is quashed and set aside. The parties will bear their own cost. It is clarified that the Joint Commissioner of Commercial Taxes (Appeal), Darbhanga will be at liberty to initiate the proceeding afresh after giving adequate opportunity of hearing to the petitioner M/s Indian Oil Corporation Limited. I.A. No. 1734 of 2011 stands disposed of. Sujit (R.M.Doshit, CJ.) (Jyoti Saran,J.)