{"id":137963,"date":"2011-02-23T00:00:00","date_gmt":"2011-02-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-pepsico-india-holdings-vs-the-state-of-bihar-amp-ors-on-23-february-2011"},"modified":"2018-05-09T05:11:54","modified_gmt":"2018-05-08T23:41:54","slug":"ms-pepsico-india-holdings-vs-the-state-of-bihar-amp-ors-on-23-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-pepsico-india-holdings-vs-the-state-of-bihar-amp-ors-on-23-february-2011","title":{"rendered":"M\/S Pepsico India Holdings &#8230; vs The State Of Bihar &amp;Amp; Ors on 23 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court &#8211; Orders<\/div>\n<div class=\"doc_title\">M\/S Pepsico India Holdings &#8230; vs The State Of Bihar &amp;Amp; Ors on 23 February, 2011<\/div>\n<pre>             IN THE HIGH COURT OF JUDICATURE AT PATNA\n\n             CIVIL WRIT JURISDICTION CASE No.3464 of 2011\n                                     With\n                             I.A. No. 1468 of 2011\n   ====================================================\n   M\/S Pepsico India Holdings Private Limited, a Company incorporated\n   under the provisions of Companies Act, 1956 having its Registered Office\n   at Gurgoan and its Sales Depot\/Branch Office at present Patliputra Cands,\n   East Bhika Chak, Near Shahni Cement Bhandar, New Bye Pass Road,\n   Anishabad, Patna through its Area Sales Manager of the Petitioner\n   Company Shalendra Singh, son of Sri Rajwant Singh, resident of 104-A,\n   Suchi Complex, Mazar Gali, Sheikhpura, P.S. Shastri Nagar, District Patna.\n                                                                 - Petitioner\n                                Versus\n\n\n1. The State Of Bihar through the Secretary-cum-Commissioner of\n   Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna.\n2. The Commissioner of Commercial Taxes, Bihar, Patna.\n3. The Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna\n                                                              - Respondents\n   ====================================================\n   Appearance :\n   For the Petitioner:   Mr. Y.V.Giri , Senior Advocate\n                         Mr. Suraj Samdarshi, Advocate\n   For the Respondents: Mr. Lalit Kishore, AAG1\n   ====================================================\n\n   CORAM: HONOURABLE THE CHIEF JUSTICE\n                and\n         HONOURABLE MR. JUSTICE JYOTI SARAN\n\n   ORAL ORDER<\/pre>\n<p>   (Per: HONOURABLE THE CHIEF JUSTICE)<br \/>\n<span class=\"hidden_text\">                                       2<\/span><\/p>\n<p>2   23.02.2011                The    petitioner          in     this       writ    petition<\/p>\n<p>                 filed    under       Article         226      of    the     Constitution<\/p>\n<p>                 challenges         the   coercive          action         taken     by   the<\/p>\n<p>                 respondents-State of Bihar for recovery of its<\/p>\n<p>                 outstanding         dues    of       Value     Added        Tax    for   the<\/p>\n<p>                 assessment          years       2005-06            to      2007-2008      by<\/p>\n<p>                 attachment          of      the       bank         account         of    the<\/p>\n<p>                 petitioner.\n<\/p>\n<p>                              The matter in dispute is whether the<\/p>\n<p>                 commodity sold by the petitioner namely Potato<\/p>\n<p>                 Chips is amenable to Value Added Tax at the<\/p>\n<p>                 rate    of    4%    or     at     the      rate      of     12.5%.       The<\/p>\n<p>                 petitioner         has      lost        its        claim     before      the<\/p>\n<p>                 assessing      authority          and      before         the     appellate<\/p>\n<p>                 authority.         Though the matter is pending before<\/p>\n<p>                 the Commercial Taxes Tribunal since 2008, the<\/p>\n<p>                 petitioner has not obtained stay order against<\/p>\n<p>                 the recovery of the outstanding demand nor the<\/p>\n<p>                 petitioner has approached the Commissioner of<\/p>\n<p>                 Commercial          Taxes       for      classification.                 The<\/p>\n<p>                 claims       made     in     the        petition           disclose      the<\/p>\n<p>                 tendency      of     the     petitioner             not     to     pay   the<\/p>\n<p>                 disputed amount unless compelled.<\/p>\n<p>                              In view of the huge demand outstanding<\/p>\n<p>                 against the petitioner we are inclined to grant<\/p>\n<p>                 a   limited        relief       to      the    petitioner           to   the<br \/>\n<span class=\"hidden_text\">                              3<\/span><\/p>\n<p>          extent that there may not be coercive recovery<\/p>\n<p>          against the petitioner if the petitioner pays a<\/p>\n<p>          sum   of    Rs.   50   lakhs   against       the   outstanding<\/p>\n<p>          dues by 28th February 2011.\n<\/p>\n<p>                      For the aforesaid reason we direct the<\/p>\n<p>          respondent        authorities     not        to    resort    to<\/p>\n<p>          coercive recovery if the petitioner pays a sum<\/p>\n<p>          of Rs. 50 lakhs against the outstanding demand<\/p>\n<p>          for the assessment years 2005-06 to 2007-08.<\/p>\n<p>          For the remaining amount, unless the petitioner<\/p>\n<p>          obtains a restraint order from the concerned<\/p>\n<p>          authority or the Tribunal below by 31st March<\/p>\n<p>          2011,      the   respondents    will    be    at   liberty   to<\/p>\n<p>          make recovery in accordance with law.<\/p>\n<p>                      Subject to the above direction and the<\/p>\n<p>          observation the petition stands disposed of.<\/p>\n<p>                                           (R.M. Doshit, CJ.)<\/p>\n<p>                                            (Jyoti Saran, J.)<br \/>\nBibhash\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court &#8211; Orders M\/S Pepsico India Holdings &#8230; vs The State Of Bihar &amp;Amp; Ors on 23 February, 2011 IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.3464 of 2011 With I.A. No. 1468 of 2011 ==================================================== M\/S Pepsico India Holdings Private Limited, a Company incorporated under the provisions [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,27],"tags":[],"class_list":["post-137963","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Pepsico India Holdings ... vs The State Of Bihar &amp;Amp; Ors on 23 February, 2011 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-pepsico-india-holdings-vs-the-state-of-bihar-amp-ors-on-23-february-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Pepsico India Holdings ... vs The State Of Bihar &amp;Amp; 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