LARSONANDTOUBROLIMITED Vs. COMMISSIONER OF COMMERCIAL TAX BIHAR PATNA

JUDGEMENT

(1.) On an earlier occasion when this matter was heard by a Division Bench of this Court the learned Judges were of the view that issue raised in this matter requires a decision by a larger Bench and on that view of the matter they passed an order of referenre on 25-8-87.

(2.) The orders of reference can be usefully set out as it contains the relevant facts in a nut-shell as well as the reason for referring the matter to a larger Bench. The order of reference reads as follows :

(3.) Before actually answering the issue raised before us it is necessary to set out in brief the reasons which weighed with the revenue officials for rejecting the request of the petitioner for inclusion of cranes, tippers and trucks in the registration certificate issued to them under the Bihar Finance Act, 1981. The first post authority, namely, the Deputy Commissioner of Commercial Taxes after getting a report from Assistant Commissioner of Commercial Taxes of Jamshedpur, Urban Circle, rejected the request of the petitioner for amendment of the registration certificate by including the items mentioned above in the certificate by observing as follows :