IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3710 of 2009 M/S RADHA STORES, A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT JAIN TEMPLE ROAD, P.O. GAYA, P.S. KOTWALI, TOWN & DISTRICT-GAYA THROUGH ONE OF ITS PARTNERS, PRAKASH CHANDRA JAIN, SON OF LATE RADHA KRISHNA SARAOGI, RESIDENT OF JAIN TEMPLE ROAD, P.S. KOTWALI, TOWN AND DISTRICT GAYA.... PETITIONER Versus 1.THE STATE OF BIHAR THROUGH THE PRINCIPAL SECRETARY-CUM- COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA. 2. THE COMMERCIAL TAXES TRIBUNAL, BIHAR, PATNA THROUGH ITS SECRETARY. 3. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, VIKASH BHAVAN, BAILEY ROAD, PATNA. 4 THE JOINT COMMISSIONER OF COMMERCIAL TAXES APPEAL), GAYA DIVISION, GAYA 5. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES IN- CHARGE, GAYA CIRCLE, GAYA 6. THE COMMERCIAL TAXES OFFICER, GAYA CIRCULE, GAYA 7. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, GAYA CIRCLE, GAYA............................RESPONDENTS ----------- 5 30-7-2009 Heard learned counsel for the petitioner and learned counsel for the State. Petitioner has been subjected to a penalty of Rs.67,72,664.87 paise under section 53 (ii) of the Bihar Value Added Tax Act. Ultimately, being aggrieved by the order of the Commissioner, Commercial Taxes, Bihar petitioner has preferred revision application before the Commercial Taxes Tribunal, Bihar which is said to be pending. The present writ petition has been filed to restrain the Deputy Commissioner, Commercial Taxes from taking any coercive measure against the petitioner for realization of the amount of penalty and also for quashing of the order dated 13-3-2009, contained in - 2 - Annexure-8 whereby the Assistant Commissioner, Commercial Taxes, Gaya Circle Gaya has attached the Bank Account of the petitioner maintained with the Union Bank of India, Dhami Tola Branch for recovery of the aforesaid amount of penalty. Admittedly, petitioner has not deposited 25% of the penalty amount which is required to be deposited for maintaining the appeal before the Commercial taxes Tribunal, Bihar. No doubt he had filed an application seeking exemption but the Tribunal did not allow such prayer. The petitioner had moved this Court against that order of the Tribunal and we have been told that the matter has been remanded back and is pending for consideration before the Tribunal. It is not in dispute that now the Commercial Taxes Tribunal is functioning and petitioner, if so advised, can seek appropriate remedy in the matter from the Tribunal which has the power to consider the revision application filed by the petitioner either on deposit of 25% penalty or on grant of exemption to payment thereof. If the Tribunal grants partial or full stay then the authority including the Assistant Commissioner, Commercial Taxes, Gaya Circle, Gaya will have no justification to take any coercive steps against the petitioner or to continue with attachment of the bank account. We were taken through orders of various authorities but we are not persuaded to enter into merit of the matter because the matter requires to be heard and decided first by the Commercial Taxes Tribunal. The action by the Assistant Commissioner, Commercial - 3 - Naresh Taxes, Gaya Circle, Gaya for realization of the amount of penalty is in accordance with law and unless the order for penalty is stayed by any competent authority, Assistant Commissioner, Commercial Taxes, Gaya Circle, Gaya cannot be directed not to take lawful steps for realization of the amount of penalty. In view of aforesaid facts and discussions, we find no good reason to interfere in the matter at this stage. Hence, the writ petition in our opinion, cannot be allowed at this stage. Learned counsel for the petitioner prays to withdraw this writ petition. The prayer is allowed and the writ petition is disposed of as withdrawn with the aforesaid observation. It goes without saying that it will be open to the petitioner to take prompt and necessary steps before the Tribunal to get his revision application heard in accordance with law. If the petitioner deposits 25% of the penalty amount or succeeds in getting exemption in that event the Tribunal should consider petitioner’s revision application expeditiously in accordance with law. ( Shiva Kirti Singh, ACJ ) ( Anjana Prakash, J) - 4 -