INDIAN CABLE COMPANY LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE present writ application has been filed for a writ of mandamus to the respondents to refund a sum of Rs. 1,10,125/- deposited by the petitioner company as profession tax under the provisions of the Bihar Taxation on Trades, Professions, Callings and Employment Ordinance, 1973 (Ordinance No. 120 of 1973).

(2.) THE main ground which has been urged on behalf of the petitioner is that before the liability could be assessed the Ordinance itself had expired and, therefore, the amount deposited by the petitioner in advance became refundable.

(3.) A similar prayer was made by the petitioner earlier in C.W.J.C. No. 1153 of 1977 and this Court by its order dated 28-11-1979 (Annexure6) simply directed "to pass necessary orders, in the matter within three months from today", i.e. in the matter of refund. Thereafter the petitioner was informed by the Government by its letter dated 27-2-1980 (Annexure 7) that the professional tax was legally levied and collected and as such the question of refund did not arise. The petitioner has accordingly filed the present writ application.