2019 (11) TMI 306

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Tax<br>Mr. Justice Jyoti Saran And Mr. Justice Anjani Kumar Sharan For the Petitioner/s : Mr.D.V.Pathy, Mr. Sadashiv Tiwai, Ms. Manju Jha, Advocates For the Respondent/s : Mr.Vikash Kumar (SC11) ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE JYOTI SARAN) Heard Mr. D V Pathy, learned counsel appearing for the petitioner and Mr. Vikash Kumar, learned SC 11 for the State. Petitioner is a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... State of Jharkhand was a part of the unified State of Bihar i.e. before the Bihar Re-Organization Act, 2000 came into force. He submits that even when the onus has been discharged, the problem for the petitioner continues because the State of Jharkhand continues to use Form 'F' bearing the name of the State of Bihar as the issuing State and copies of which are placed vide Annexure-3 series. He su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is nothing but to cause harassment to the assessee. In our opinion, in view of the orders of the Commercial Taxes Officer of the State of Jharkhand present at Annexure-3 series coupled with the endorsement present in the 'Form F' as manifest from the enclosures to Annexure-3, which confirms the issuing State, a mindless mechanical objection by the appellate authority has led to the present procee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty of the State of Jharkhand at Annexure-3 series whatsoever may have been the doubt in the minds of the statutory authority concerned, should have been laid to rest and there was no occasion for the appellate authority to direct the petitioner to obtain fresh 'Form F' from Commercial Tax Department of the State of Jharkhand knowing fully well that having once issued such form as manifest from Ann....