ITC LIMITED Vs. STATE OF BIHAR
HIGH COURT OF PATNA
STATE OF BIHAR
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Sanjay Karol, C.J. -
(1.) The following question of law arises for consideration in the present case:-
Whether the order passed under Section 20(1) (a) of the Bihar Finance Act, 1981 (Referred to as the Act) imposing a levy of penalty is illegal and invalid given the bar of limitation stipulated under Section 24 of the said Act or not?
(2.) Petitioner prayed for the following reliefs:-
"A. To quash (Annexure-3) being the fresh penalty order dated 30.3.2019, imposing a penalty of Rs.40,81,963/, passed by the respondent no.3 u/s 20(1) (a) of the Bihar Finance Act, 1981 for short (the Act) for the A.Y.1997-98, in pursuance of the JCCT (A)'s order dated 7.1.2020 in Appeal No.MGST-18/2001-2002 as confirmed and modified by the Commercial Taxes Tribunal, Bihar, Patna vide its order dated 26.4.2017 passed in Rev. Case No.114 of 2002, which is wholly arbitrary, illegal and without jurisdiction and sanction of law besides also being in violation of the provisions of sec 20(1) (a) and is thus unsustainable in law.
B. To quash (Ann-4) being the consequential notice of demand for Rs.40,81,963/- made in pursuance of Ann-3 received on 17.05.2019 by e-mail."
(3.) The impugned order dated 30th March 2019, Annexure-3, is passed in exercise of power under Section 20 of the Act, and the consequential demand in terms of Form XVII is dated 30th March 2019 (Annexure-4).;
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