IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.11833 of 2010 ====================================================== M/S Progressive Construction Ltd., a Company registered under the Company Act, having its local office at Khagra Mela Ground, Kishanganj, through its authorized representative Satyendra Roy, S/o Ram Naresh Roy, R/o Vill.- Khagra Mela Compound, P.S.- Kishanganj, Distt.- Kishanganj .... .... Petitioner/s Versus 1. The State of Bihar 2. The Commissioner of Finance, State of Bihar, Patna 3. The Commissioner of Commercial Taxes, New Secretariat, Patna 4. The Deputy Commissioner of Commercial Taxes, Patliputra Circle, Pant Bhawan, Bailey Road, Patna 5. The Treasury Officer, Patna Sadar, Patna .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rakesh Kumar Singh, Advocate For the Respondent/s : Mr. Vikash Kumar, A.C. to A.A.G-1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 9 27-06-2011 Learned Advocate Mr. Vikash Kumar is permitted to place the typed copies of the orders at Annexure-C series (PP 94 to 98). This petition under Article 226 of the Constitution is filed by one M/S Progressive Construction Limited, a registered dealer within the meaning of the Bihar Value Added Tax Act, 2005. The petitioner claims that for the assessment year 2007-08, it has paid Value Added Tax in excess and that it is admittedly entitled to refund of Rs.1,46,30,572/-. Nevertheless, the petitioner has not been paid the amount of refund; nor such amount is Patna High Court CWJC No.11833 of 2010 (9) dt.27-06-2011 2 allowed to be adjusted against future liability. The petitioner has prayed that the excess tax paid by the petitioner be refunded to him with statutory interest. The petition is contested by the respondent State of Bihar. It is submitted that the petitioner was indeed entitled to refund of the Value Added Tax paid by it in excess. However, for the same Assessment Year 2007-08 the petitioner did not pay the Entry tax. Under order dated 18th April 2011 made under the Bihar Tax on Entry of Goods in to Local Areas for Consumption, Use or Sale Therein Act 1993, the petitioner has been assessed to Entry tax to the extent of Rs.23007261.97p. After adjusting the excess amount of Value Added Tax paid by the petitioner, the petitioner is still in arrears of Entry tax. The claim for refund, therefore, is not maintainable. In view of the aforesaid disputed claim, this Court, in exercise of extra ordinary jurisdiction under Article 226 of the Constitution, cannot issue a writ or direction against the State of Bihar for refund of the amount of Value Added Tax paid in excess. Unless the petitioner successfully challenges the aforesaid order dated 18th April 2011 for recovery of Entry tax before the appropriate forum, the petitioner cannot seek refund of the excess amount paid by him under the Bihar Value Added Tax Act, 2005. For the aforesaid reasons, the petition is dismissed in limine. M.Rahman/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J) Patna High Court CWJC No.11833 of 2010 (9) dt.27-06-2011 3