2026:JHHC:332-DB 1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 7493 of 2025 With W.P.(T) No. 6243 of 2025 M/s Knospe & Co. LLP, Ramgarh, through its Authorised Signatory, Mr. Arbind Kumar Mehta ….. Petitioner Versus 1. The State of Jharkhand 2. The Commissioner of State Taxes, Ranchi 3. The Joint Commissioner of State Taxes, Ramgarh 4. The Deputy Commissioner of State Taxes, Ramgarh 5. The State Tax Officer, Ramgarh 6. Indore Smart City Development Limited, through the District Collector (Indore), Ex-Officio Chairman (ISCDL), Indore (Madhya Pradesh) 7. The Chief Executive Officer, Indore Smart City Development Limited, Indore (Madhya Pradesh) 8. Chief Financial Officer, Indore Smart City Development Limited, Indore (Madhya Pradesh) 9. Supervising Engineer, Indore Smart City Development Limited, Indore (Madhya Pradesh) ….. Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Ms. Piyushita Meha Tudu, Advocate For the State: Mr. Ashutosh Anand, A.A.G.-III ----- 03/08.01.2026 1. The petitioner submits that as regards the amount of Rs. 4,550/- for the financial year commencing from April, 2021 to March, 2022, the same stands paid and the instant writ petitions have only been filed for the amount of Rs. 50,74,852/- that is stated to be due for the financial year commencing from April, 2022 to March, 2023. 2. Having perused the writ petitions, we are clearly of the view that for the aforesaid purpose and dispute, the petitioner has not only an equal and efficacious, but a proper remedy of preferring an appeal before the appellate authority. 2026:JHHC:332-DB 2 3. Accordingly, the present writ petitions are disposed of reserving liberty to the petitioner to approach the appellate authority. 4. However, it is made clear that the appellate authority while adjudicating the claim, shall take into consideration the factum of payment of the amount of Rs. 4,550/- due from April, 2021 to March, 2022 that is stated to have been deposited by the petitioner and in this view of the matter, the appeal shall be confined only for the period from April, 2022 to March, 2023. 5. If the appeal is filed within a period of four weeks, the appellate authority is expected to decide the same as expeditiously as possible and in any event by 30.06.2026. (TARLOK SINGH CHAUHAN, C.J.) (RAJESH SHANKAR, J.) 08.01.2026 Satish/Vikas/