- (1.) THESE writ petitions have been preferred challenging the garnishee notices dated 15th May 2014 issued by the Respondent No. 4 - Deputy Commissioner, Commercial Taxes Department, Ramgarh Circle, Ramgarh for the respective periods starting from 2005 -06 to 2010 -11 whereby, the amount in question is sought to be recovered under the Bihar Electricity Duty Act, 1948 and the Rules made thereunder.
(2.) THE cause for filing of the writ petitions, as would appear from the first paragraph of the writ petitions, is that though, a revision petition along with the stay petition was filed before the Respondent No. 2 - Commissioner of Commercial Taxes -cum -Special Secretary, Government of Jharkhand in respect of each of the impugned orders for the respective financial years, but neither any date was fixed in the matter, nor any notice of hearing was issued to the petitioner. In the meantime, garnishee notices have been issued rendering the petitioner remedy less as the office of the Respondent No. 2 was not available for hearing the matter since he had gone for Election duty. When the matters were being taken up yesterday, learned counsel for the petitioner brought to the notice of the Court the notice issued by the Respondent No. 2 fixing the hearing of the revisions petition yesterday itself i.e. 20th May 2014 at 3.00 PM. However, it was stated that the Bank is going to effect the garnishee notices upon the petitioner by remitting the amount in question by 3.00 PM on the same day. In the aforesaid background, learned AAG, appearing for the State, indicated that he would inform the concerned officials of the State that the revision petition / stay petition is going to be taken up before the Revisional Court on the same day at 3.00 PM itself. It was further stated on his behalf that he would request his officers to instruct the Bank to wait till the outcome of the revision petition / stay petition that is likely to be taken up at 3.00 PM itself.
(3.) LEARNED counsel for the petitioner has stated that the matter was argued before the Revisional Court yesterday and has remained unconcluded and the same would continue today as the matters have been fixed today at 2.30 PM before the Revisional Court. Learned counsel for the petitioner prays that in the meantime, respondent should not effect the garnishee notice against the petitioner when the Revisional Authority is in seisin of the matter.;