LAWS(PAT)-1991-8-15

BUILDERS ASSOCIATION OF INDIA Vs. STATE OF BIHAR

Decided On August 26, 1991
BUILDERS ASSOCIATION OF INDIA Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) In all these writ petitions, common question of law is involved. these cases were heard together and are being disposed of by this judgment.

(2.) Except petitioner No. 1 in C. W. J. C. No. 802 of 1990 (R) all the other petitioners are contractors and executing works contract. there is not much facts which are required to be noticed in these cases, but if necessary facts in C. W. J. C. No. 802 of 1990 (R), which were referred to on behalf of the petitioners at the time of hearing as the representative petition, will be noticed.

(3.) the vires of Section 25 of the Bihar Finance Act, 1981 (the Act) as amended by the Bihar Taxation Laws (Amendment and Validation) Act, 1990 (Amendment and Validation Act) has been challenged in these writ petitions as also the enforcibility of notification dated 7th November, 1984, issued under the unamended Section 25-A.