IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5100 of 2010 ***** M/S Linde Engineering India Pvt. Ltd., a company incorporated under the provisions of the Companies Act, 1956 having its Office situated at 38, Nutan Bharat Society, P.S. Alkapuri, District Vadodara (Gujrat) and Site Office at IOC Ltd., Barauni Refinery, Begusarai through its Authorised Officer-cum-Vice- President (Commercial), Mathew J. Sumanam, S/o late S.D.Sumanam, Resident of 38, Nutan Bharat Society, P.S. Alkapuri, District-Vadodara (Gujrat). …. …. Petitioner Versus 1. The State of Bihar through the Principal Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Dy. Commissioner of Commercial Taxes, Begusarai Circle, Begusarai. …. …. Respondents ----------- For the Petitioner : Dr. Debi Pal, Senior Advocate Mr. S.D.Sanjay, Advocate For the State : Mr. P.K.Shahi, Advocate General ------------ 2. 25.3.2010. Heard Dr. Debi Pal, learned senior counsel along with Mr. S.D.Sanjay, learned counsel for the petitioner and Mr. P.K.Shahi, learned Advocate General for the State. Invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner has prayed for issue of a writ of certiorari for quashment of the order dated 11th March, 2010 passed by the Commissioner of Commercial Taxes, Bihar, Patna in Revision Case No.CC(S)-83/2009-10, whereby he has affirmed the order passed by the Assessing Officer passed on 12.12.2009. - 2 - It is submitted by Dr. Pal that the order passed by the authorities below deserve to be lanceted as on a bare glance, it would be quite vivid that the transactions are fundamentally inter-state transactions and could not have been treated to be intra-State sale, if the authorities would have appositely appreciated the terms and conditions of the contracts entered into between the parties. Mr. P.K.Shahi, learned Advocate General, per contra, contended that the assessee-petitioner can prefer an appeal under Section 73 of the Bihar Value Added Tax Act, 2005 inasmuch as the scrutiny of contracts, place of delivery and many other factors have to be gone into. On a perusal of Section 73, it is luculent that an appeal can be preferred by a dealer challenging the order passed by the Commissioner in revision. The condition precedent to prefer an appeal is deposition of 25% of the amount in dispute. Be it noted, the tribunal has been vested with the power after recording reasons to waive or reduce the amount required to be deposited under the said provision. We have apprised at the Bar that the amount which is due from the assessee-petitioner is Rs.2.11 crores. - 3 - Having heard learned counsel for the parties, we are of the considered opinion, it is a fit case where the matter should be adjudicated by the tribunal. At this juncture, Dr. Pal submitted that the petitioner company is suffering from financial crisis and that apart there is no justifiability to pay the tax as imposed. Learned senior counsel also submitted that collection of tax in this manner cannot be the modus operandi to augment revenue. Finally, it is urged by him if this Court requires the petitioner to prefer an appeal before the tribunal it may exercise the power by reducing the amount that is requisite to be deposited under the statute. Having heard learned counsel for the parties, it is directed that if the petitioner deposits a sum of Rs.18.00 lakhs (rupees eighteen lakhs) and prefers the appeal, the tribunal shall deal with the appeal on merits within a period of six months from the date of presentation of the memorandum of appeal. As we have passed the aforesaid order, the attachment of bank account shall be lifted forthwith and the petitioner shall deposit Rs. 18.00 lakhs within 15 days from the date of lifting of the order of attachment of bank account. In - 4 - case, the amount is not deposited, as directed hereinabove, needless to say, the revenue is at liberty to proceed against the assessee-petitioner as per law. The writ petition is accordingly disposed of. There shall be no order as to costs. Pawan/- (Dipak Misra, CJ) (Mihir Kumar Jha, J)