TATA ENGINEERING AND LOCOMOTIVE Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this application, the petitioner has prayed for issuance of an appropriate writ for quashing of an order dated 8 -3 -1979 passed by the respondent No. 3 in Certificate Case No. 10 (R. T.) of 1973 -74 as contained in Annexure -1 to the writ application; the order dated 19. -2 -1985 passed by the respondent No. 4 in Certificate Appeal No, 73 of 1979. -80 as contained in Annexure -2 thereto and an order dated 7 -3 -1987 passed by the respondent No. 5 in Singhbhum Certificate Revision No. 107 of 1985 as contained in Annexure -3 to the writ application as also for issuance of a writ of or in the nature of mandamus directing the respondents to refund forthwith with interest thereon a sum of Rs. 9,08,740.38 which has been collected from the petitioner. The petitioner has further prayed for a writ of or in the nature of mandamus directing the respondents to refund a sum of Rs. 6,72,631.20 which the petitioner has allegedly paid on receipt of a notice on account of road tax for the period January, 1975 to January, 1979.

(2.) THE fact of the matter giving rise to filing of this writ application is as follows:

(3.) THE petitioner is a public limited company having its factory at Jamshedpur in the State of Bihar and at Poona in the State of Maharashtra and is engaged in production of commercial vehicles, earth moving machines and other engineering goods including motor vehicles, chassis, dumpers, and tipper etc.