PRITHWINATH PRASAD Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner has filed the present writ application for a direction to the State Government to refund the amount of Rs. 5,26,88,373/ -, which has been deposited by him at Patna Circle in respect of sale of country liquor, which, admittedly, had taken place at Chapra, Siwan and Gopalganj.

(2.) THIS case has a chequered career and as such it is necessary to state the facts in detail. The petitioner has been granted exclusive privilege to trade in country liquor from time to time. He filed an application for grant of consolidated registration under Rule 3 (4) of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as 'the Rules '), which was rejected by the sales tax authority. The petitioner, thereafter, filed a writ application being C.W.J.C. No. 5354 of 1999 before this Court. The said writ application was dismissed on 21.6.2000. The petitioner filed Civil Appeal No. 1050 of 2001 before the Apex Court and the Apex Court, by order dated 5.2.2001, quashed the order of this court as well as that of the sales tax authority and directed the Joint Commissioner to reconsider the matter. A copy of the said order is appended as Annexune 'A ' to the counter -affidavit. Thereafter, the matter remained pending with the State Government.

(3.) THE stand of the State in that case was also that as no consolidated registration has been granted by the authorities which is pending, the petitioner has to file return and deposit amount of sales tax assessed by the Assessing Officers at the places of his business i.e. Chapra, Siwan and Gopalganj.