ANAND KUMAR MODI Vs. CENTRAL COALFIELDS LIMITED

JUDGEMENT

(1.) This Writ petition has been filed for a direction to the respondent Nos. 1 to 6 to refund a sum of Rs. 1,42,960/ - with interest from the date of realisation of the amount till the data of refund.

(2.) It is stated that this Court by a judgment in the case of Chandrama Coal Products and Ors. v. State of Bihar and Ors. 1993 (3) PLJR 706 and analogous cases has already declared the Notification bearing S.O. No. 3 dated 3.1.1998 as illegal and arbitrary. By the above Notification, rate of Sales tax was fixed at the rate of 8% on the sale and purchase of "Slurry" and "Sludge". It was held that on such commodity, sales tax cannot be realised in excess of 4%. The claim is since admittedly the petitioner had deposited excess amount in terms of the aforesaid Notification, therefore, now entitled for refund.

(3.) From the materials on record as well as the counter -affidavits filed on behalf of the Central Coalfields Limited -respondent Nos. 1 to 5 and the respondent No. 6 -State of Bihar through Commissioner of Commercial Taxes, Bihar, Patna, there appears to be no dispute that the amount of sales tax was realised at the rate of 8% per annum + 1% additional tax, whereas as per the decision of this Court, realisation of sales tax can only be made up to the extent of 4% per annum.