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IN THE HIGH COURT OF JUDICATURE AT PATNA
RAJEEV RANJAN PRASAD, RAMESH CHAND MALVIYA
Indian Oil Corporation Ltd. – Appellant
Versus
State of Bihar – Respondent
| Table of Content |
|---|
| 1. background assessment and appeals history (Para 1 , 2 , 3 , 4 , 5 , 6) |
| 2. petitioner's argument on assessment violations (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14) |
| 3. court's evaluation of notice service and timing (Para 15 , 16 , 17 , 18 , 19) |
| 4. limitations on assessment actions affirmed (Para 20) |
| 5. court's order to set aside assessment and impose costs (Para 21 , 22 , 23) |
JUDGMENT :
RAJEEV RANJAN PRASAD, J.
1. The petitioner has prayed for the following reliefs:-
i) the order dated 21.02.2019 (as contained Annexure-5) passed by respondent no. 2 for the period 1999-2000 under section 17(3) of the BIHAR FINANCE ACT , 1981 made available on 05.11.2020 be quashed.
ii) the notice of demand dated 21.02.2019 (as contained in Annexure-4) served on 21.10.2020 issued by the respondent no. 2 be quashed.
iii) for granting any other relief (s) to which the petitioner is otherwise found entitled to.
Brief Facts
2. Mr. S.D. Sanjay, learned Senior counsel for the petitioner submits that the petitioner is a Public Sector Undertaking of the Government of India. It is engaged in the business of marketing of petroleum products. In the assessment for the period 1999-2000 under Section 17(3)
The assessment order issued without proper notice and outside statutory limitation is invalid, emphasizing the necessity of compliance with the principles of natural justice.
An assessment order has to be made known either directly or constructively to the party affected by the order in order to enable him to prefer an appeal. Mere writing of an order and keeping the same....
Limitation would arise under Section 29(6) of the Act, only in the event and at the stage of the application filed under Section 32 being allowed.
Valid service of notice under section 148 is essential for jurisdiction; failure to serve invalidates the assessment order.
The court established that failure to respond within specified timelines does not constitute a violation of natural justice in tax reassessment proceedings.
Assessment orders can be invalidated if service methods do not comply with statutory requirements, particularly regarding limitation periods.
The assessment order became void due to the issuance of a new notice under section 148, rendering earlier proceedings infructuous.
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