Siemens Ltd. , A Company Registered Under the Companies Act, 1956 Having its Corporate And Registered Office At 130, Pandurang Budhkar Marg, Worli, mumbai-400018 And Business Address as Plot 6a, Sector-18, Huda, Gurgaon 122015 And Also Local Address As D r vs State Of Bihar Through Its Chief Secretary

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2009 Supreme(Pat) 602

J.B.KOSHY, RAVI RANJAN
Siemens Ltd. , A Company Registered Under the Companies Act, 1956 Having its Corporate And Registered Office At 130, Pandurang Budhkar Marg, Worli, mumbai-400018 And Business Address as Plot 6a, Sector-18, Huda, Gurgaon 122015 And Also Local Address As D r – Appellant
Versus
State Of Bihar Through Its Chief Secretary – Respondent

JUDGEMENT

1. Heard learned counsel for the parties.

2. Petitioner is a registered dealer under the Bihar Value Added Tax Act, 2005 and also under Central Sales Tax Act, 1956. It is aggrieved by the assessment order passed under the Central Sales Tax Act, 1956 for the Year 2005-2006.

3. Earlier it approached this Court by filing CWJC No. 3258/2009 praying therein for setting aside the aforesaid order of assessment of tax for the Year 2005- 2006. It had been urged on behalf of the petitioner that it had filed the returns and the admitted taxes were also paid by it.

4. Since, prima facie, the matter related to the proceedings under the Central Sales Tax Act, which can primarily be decided by the appellate authority, without going into the merit of the matter, we dismissed the aforesaid writ petition vide order dated 19.3.2009 with an opportunity to the petitioner to exhaust the alternative remedy of statutory appeal.

5. The petitioner preferred an appeal before the appellate authority and the appeal has been posted for hearing on 28.4.2009.

6. Present grievance of the petitioner is that demand notice was issued on 22.11.2008 without specification of any date for payment of the amount o

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