SHAKTI STEEL PIPES Vs. STATE OF BIHAR

JUDGEMENT

(1.) The parties are finally heard.

(2.) The petitioners are aggrieved by the order of the Assistant Commissioner, Commercial Taxes, Hajipur, passed on 6.9.2002 directing that unless the clarification/directions are received from the Commissioner, Commercial Taxes he would not countersign the statutory form "Cha" nor would issue the same in favour of the petitioners.

(3.) It appears that by order dated 6.2.2002 the sales tax exemption earlier granted under the Industrial policy in favour of the petitioner was cancelled by the Joint Commissioner, Commercial Taxes on recommendation of the Assistant Commissioner, Commercial Taxes. The petitioner being aggrieved by the said order took up the matter in revision case no. CC(S) No. 320/2001-02 to the Commissioner, Commercial Taxes, along with it an application (or ad interim stay was also made. Vide order dated 27.8.2002 the Commissioner, Commercial Taxes granted the interim order in favour of the petitioners. It observed that the order passed by the Joint Commissioner, Commercial Taxes, on 6.2.2002 shall remain suspended. Thereafter the petitioners made certain application for issuance of forms but the Assistant Commissioner, Commercial Taxes, refused to issue the form. The petitioners thereafter came to this Court and this Court issued direction to the Assistant Commissioner for taking steps in accordance with law. This Court interfered in the matter and directed that the road permits be issued in favour of the petitioners. The petitioners also made an application for issuance of form "Cha" on the foundation that as order of cancellation has already been stayed the parties are relegated to their original position and the petitioners are entitled to the facility of form 'Cha'. The Assistant Commissioner, Commercial Taxes, by the impugned order passed on 6.9.2002 has again rejected the application inter alia observing that as he has already sought certain clarification/direction from the Commissioner he would stay the proceeding and would not do anything further. The petitioners are again aggrieved by the order dated 6.9.2002.