BHARAT HEAVY ELECTRICALS LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS case was heard analogously along with other writ applications, i. e. , O. J. C. Nos. 6724 of 1991, 1522 and 1523 of 1992, 6773, 6774, 6793, 6794, 6796, 7561 and 7562 of 1993 filed by the petitioner and also O. J. C. No. 6895 of 1994 challenging the show cause notices and three assessment orders and praying for quashing the same. This comprehensive judgment disposes of all the writ applications.

(2.) THE present writ application at the instance of M/s. Bharat Heavy Electricals Ltd. (for short, "bhel") against the State of Orissa and others including the Commissioner of Sales Tax of Orissa, Cuttack and the Sales Tax Officer, Dhenkanal Circle, Angul, besides the Union of India, the States of Tamil Nadu, Andhra Pradesh, Madhya Pradesh, Uttar Pradesh as also M/s. National Aluminium Company Ltd. and the National Thermal Power Corporation Ltd. seeks the reliefs as follows : (1) For issue of a writ in the nature of certiorari or any other appropriate writ and/or order and/or direction, directing the opposite party Nos. 1 to 3 to certify and send up to this Court all documents and papers in connection with sections 2 (c), (d), (jj), 5 (2) (A) (a) (i) and 5 (2) (AA) (i) of the Orissa Sales Tax Act, 1947 and the notice in annexure 1, so that they may be examined and quashed. (2) For issue of a writ in the nature of mandamus quashing sections 2 (c), (d), (jj), 5 (2) (A) (a) (i) and 5 (2) (AA) (i) of the Orissa Sales Tax Act, 1947 and the notice in annexure 1; and (3) For allowing this application with costs and passing such other order and/or orders as this Court deems fit and proper.

(3.) IT is stated in details that the petitioner is a Government company under section 617 of the Companies Act, 1956, having its registered office at New Delhi and is engaged in the business of designing, manufacturing, supplying, installation and commissioning of power-plant equipments of boilers. It is further stated that the cause of action arises within the territorial jurisdiction of this Court when the State of Orissa passed the impugned section 5 (2) (A) (a) (i) under the Orissa Sales Tax Act and on the dates on which the notice of assessment was served on the petitioner by the Sales Tax Officer, opposite party No. 3.