VISA STEEL LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) In these matters hearing was closed on 12.8.2010 and the following order was passed:-

(2.) Accordingly, we note the reasons in support of the aforesaid order as hereunder:

(3.) The Petitioners herein have filed the present batch of writ petitions seeking to challenge the legality and validity of the Notification S.R.O. No. 34/2009 dated 27.1.2009 issued by the State of Orissa in the Finance Department published in the Orissa Gazette dated 27.1.2009 in terms of which the Petitioners, who are registered dealers under the Orissa Value Added Tax Act, 2004 have been disallowed from claiming any 'input tax credit' in respect of VAT paid by them on their purchase of 'Coal' and 'Furnace Oil', on the basis of the impugned notification issued under Section 20(8), Clause (m) of the Orissa Value Added Tax Act, 2004 (here-in-after referred to as "OVAT Act") on the ground that the OVAT Act does not vest in the Finance Department of the Government of Orissa with the necessary authority in law for issue of such a notification and a further prayer has been made seeking a writ declaring Clause (m) of Sub-Section 8 of the Section 20 of the OVAT Act as ultra virus the Constitution of India as it suffers from the vice of excessive delegation.