Dhirubhai Naranbhai Patel, J. - (1.) LEARNED counsel appearing for both the sides submitted that office objections are not maintainable, hence the matter is taken up for hearing.
(2.) THIS petition has been preferred mainly for the reason that against a penalty order passed by the Commercial Taxes Officer, Chouparan, dated 05.12.2014, under Section 72 of Jharkhand Value Added Tax Act, 2005 (herein after to be referred as the Act, 2005), revision application has been preferred by this petitioner before the Commissioner of Commercial Taxes being Revision Application No. CC(S) No. 259 of 2015, wherein an order has been passed on 24.03.2015 directing this petitioner to deposit Rs. 82,000/ - into give a bank guarantee of the rest amount, and, on that condition the truck as well as the goods were released and the matter was adjourned on 24.04.2015. Meanwhile, modification application was preferred, because the very same Commissioner of Commercial Taxes, Jharkhand, Ranchi, in similarly situated matter passed an order in favour of a Private Party in Revision Case No. CC(S) 125 of 2015, the said order is dated 10.02.2015, which is at annexure -6 to the memo of this writ petition. No sooner did the petitioner came to know about this order at Annexure -6, modification application was preferred that similar treatment may be given to this petitioner, and, the whole order of penalty passed by the Commercial Taxes Officer, Chouparan, dated 05.12.2014, (Annexure -4) may be quashed and set aside. But, the Commissioner of Commercial Taxes, Jharkhand, Ranchi had rejected the modification application vide order dated 01.05.2015, because the main revision application was already pending before the Commissioner of Commercial Taxes, Jharkhand, Ranchi, and, therefore, the present writ petition has been preferred challenging the order passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi, dated 24.03.2015, which is at Annexure -5 as well as the order passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi dated 01.05.2015 which is at annexure -8 to the memo of this writ petition, mainly for the reasons that the Commissioner of Commercial Taxes, Jharkhand, Ranchi, cannot discriminate between this petitioner and applicant of the Revision Application No. CC(S) 125 of 2015, namely, M/s. Usha International Ltd., Nagari, Ranchi.
(3.) COUNSEL appearing for the State submitted that as the Revision Application No. CC(S) 259 of 2015, which is already pending before the Commissioner of Commercial Taxes, Jharkhand, Rancni under Section 80(4) of the Act, 2005, suffice it will be for this Court to give suitable direction to the Commissioner of Commercial Taxes to dispose of the revision application as early as possible and let the amount of Rs. 82,000/ - be deposited by this petitioner into give a bank guarantee of the rest amount, because the principle amount of the penalty is more than Rs. 4,00,000/ - as per the order passed by the Commissioner of Commercial Taxes, Chouparan dated 05.12.2015 (Annexure -4). Having heard counsel for both the sides and looking to the facts and circumstances of this case, it appears that the goods, which are in transportation, is power transformer. Consignor -Seller is a Bharat Heavy Electrical Limited (BHEL) -Central Government undertaking, and, the Consignor -Purchaser is Steel Authority of India Limited (SAIL) -Central Government undertaking, thus consignor as well as consignee are the Central Government undertaking, so this petitioner, who is the transporter the goods, namely, Power Transformer, transported from Jhansi (U.P) to Bokaro, (Jharkhand), for which Central Sales Tax, Excise and Insurance charges etc. are to be paid, and, SAIL has already obtained a declaration forum, as prescribed under the Jharkhand Value Aided Taxes, Act, 2005, which is known as Sugam -504 -G, and the same was given to BHEL at Jhansi. This declaration was given by BHEL to this petitioner. This document is required during the transit of the goods and is to be produced when the goods are entering into the State of Jharkhand by this petitioner -transporter. Whatever, may be the reason like break down etc. of the truck, but the fact remains that in another truck the goods were loaded and that truck entries into the State of Jharkhand, now disputes start. There was no valid road permit with this petitioner, because the time limit given in a forum Sugam -504 -G was over, as submitted by the learned counsel for the petitioner, which is yet to be verified in the pending matter before the Commissioner of Commercial Taxes, Jharkhand, Ranchi. Thereafter, this petitioner obtained a new road permit on 04.12.2014, but, prior to that or 01.12.2014 the truck as well as goods were seized. Show cause notice was given by the Sate of Jharkhand dated 01.12.2014 and reply was given by this petitioner on 04.12.2014, ultimately an order was passed by the Commissioner of Commercial Taxes dated 05.12.2014 imposing penalty upon this petitioner under Section 72 of the Act, 2005 (Order is Annexure -4 to this memo of this petition.);