RIGA SUGAR COMPANY LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner has filed the present writ application for a direction that the provisions of the Bihar Finance Act are not applicable on the transaction of purchase of sugarcane by the petitioner -Company.

(2.) THE point raised by the petitioner is no longer res Integra as the same has been considered and decided by the Apex Court in the case of Gobind Sugar Mills Ltd. V/s. State of Bihar, reported in (1997)7 S.C.C. 76, wherein it has been held that the Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981, and the Bihar Finance Act, 1981, are the legislations made by the State Government and they operate in the same field and as the Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981. is a special Act, the general Act will not operate with regard to purchase of sugarcane by the Company.

(3.) IN the result, this writ application is allowed and the impugned annexures, so far as they relate to purchase tax on the purchase of sugarcane by the petitioner -company, are quashed.