TaxTMI 
TaxTMI 
2023 (5) TMI 427
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....instant order. 2. Common issues involved in the writ petitions are "Whether initiation of review proceedings against the Petitioner-company was void ab initio and nonest in the eye of law in absence of requisite sanction being obtained by Commissioner of Commercial Taxes, Jharkhand in terms of the provisions contained under Section 9A(4) of the Bihar Electricity Duty Act, 1948 (as adopted) read with Rules 14(10) and 14(11) of the Bihar Electricity Duty Rules, 1949"? Other incidental issue involved is "Whether the order passed by the Appellate Authority remanding the matter back to the Assessing Authority for de-novo adjudication is required to be interfered with by this Court on the ground that when the very initiation of the proceeding for review was void ab initio and nonest; no jurisdiction could have been conferred by the Appellate Authority to the Assessing Authority by passing order of remand"? 3. Petitioner-company is primarily engaged in the business of manufacture of Iron and Steel and the present batch of writ applications pertain to its Bokaro Steel Plant situated in the District of Bokaro. Assessment years involved in the batch of the writ petitions pertain to 2012-13....
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.... petitions:- (i) Details of Proceeding related to Domestic Consumption of Electricity Sl.Nos. Period Case No. Date of Original Assessment order Date of initiation of Review Proceeding Date of Review Order 1. 2012-13 W.P.(T) No. 556 of 2023 22.03.2016 An. 2, Pg.52 20.07.2020 An.3, Pg.55 31.08.2020 An.8, Pg.65 2. 2013-14 W.P.(T) No. 667 of 2023 31.03.2017 An.2, Pg.52 20.07.2020 An.3, Pg.55 31.08.2020 An.8, Pg.66 3. 2014-15 W.P.(T) No. 1149 of 2023 21.03.2018 An.2, Pg.52 20.07.2020 An.3, Pg.55 31.08.2020 An.8, Pg.65 4. 2015-16 W.P.(T) No. 728 of 2023 20.02.2019 An.2, Pg.51 20.07.2020 An.3, Pg.52 31.08.2020 An.7, Pg.62 (ii) Details of Proceeding related to Non-Domestic Consumption of Electricity Sl.Nos. Period Case No. Date of Original Assessment order Date of initiation of Review Proceeding Date of Review Order 1. 2012-13 W.P.(T) No. 736 of 2023 22.03.2016 An. 2, Pg.54 20.07.2020 An.3, Pg.55 31.08.2020 An.8, Pg.66 2. 2013-14 W.P.(T) No. 666 of 2023 31.03.2017 An.2, Pg.52 20.07.2020 An.3, Pg.55 31.08.2020 An.8, Pg.66 3. 2014-15 W.P.(T) No. 1134 of 2023 31.03.2018 An.2, Pg.51 20.07.2020 An.3, Pg.54 31.08.2020 An.8, Pg.65 4. 2015....
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.... all the writ petitions by contending, inter alia, that once plea has been raised before the Appellate Court that the very initiation of review proceedings was void ab initio and nonest in the eye of law for want of sanction from the Commissioner of Commercial Taxes, it was not open for the Appellate Authority to remand the matters back to the Assessing Authority for proceeding de-novo afresh. 12. It has been submitted that, in fact, the order of remand passed by the Appellate Authority has an effect of conferring jurisdiction upon the Assessing Authority to initiate a fresh review proceeding which, otherwise, was not maintainable in view of statutory bar contained under section 9A(4) of the Electricity Duty Act read with Rules 14(10) and 14(11) of the Electricity Duty Rules. 13. Learned counsel for the petitioner further invited our attention to the provisions of the Act and the Rules and contended, inter alia, that the Act contains substantive provisions for initiation of review proceeding by the authority passing the order or by its successor in office, which is subject to the rule as may be prescribed. Under the Rules, specific provisions have been incorporated providing, int....
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....Commissioner of Commercial Taxes. 14. Per contra, Mr. Sachin Kumar, learned AAG-II advanced arguments on behalf of Respondent-State of Jharkhand and opposed the prayer made in the writ applications for quashing/setting aside the Appellate Orders passed by the Appellate Authority. By placing reliance upon the Appellate Order, it has been contended, inter alia, that Appellate Authority, after taking into consideration the submissions of the Petitioner, has merely remanded the matters back to the Assessing Authority to decide the matters afresh and to also consider the Judgment delivered in the case of Tata Steel Ltd. (supra) while passing fresh review orders. It has been intensely argued by Mr. Sachin Kumar that the Appellate Authority has already looked into grievances of the Petitioner, and, after recording the submissions of the Petitioner, remanded the matter back to the Assessing Authority to pass fresh adjudication order after taking into consideration the order passed by Coordinate Bench of this Court in the case of Tata Steel Ltd., and hence, there is no occasion for the Petitioner for being aggrieved by the said order and, accordingly, it has been submitted that present wr....
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....ided further that where the prescribed authority revises any order of its own motion, no proceeding for such revision shall be initiated at any time before the expiry of two years from the date of the said order. (4) Subject to such rules as may be prescribed, any order passed under this Act or the rules made thereunder may be reviewed by the authority passing it or by its successor-in-office." 16. Rule 14 of the Rules reads as under:- "14. Appeal, revision and review.-(1) An appeal against an order of assessment, with or without penalty shall lie to the Joint Commissioner or the Deputy Commissioner specially authorized in this behalf. (2) An application for the revision of an appellate order passed by the Joint Commissioner or Deputy Commissioner specially authorized in this behalf shall lie to the tribunal. (3) Omitted. (4) The application for the revision of any order passed under the Act or these rules, other than an order of assessment with or without penalty or any order passed under sub-rules (1) or (2) of this rule shall be presented- (a) to the Joint Commissioner, if the order sought to be revised is one passed by the Deputy Commissioner. (b) to the Commissi....