ARYA STEEL PRIVATE LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) In these writ petitions the crucial question for determination is the true effect and meaning of Notification No. S.O. 1145 dated 31st December, 1980, or S.O. 639 dated 16th April, 1982, issued in exercise of the powers conferred under Section 20A of the Bihar Ordinance No. 115 of 1980 as amended by Bihar Ordinance No. 165 of 1980 and under Sub-section (1) of Section 23, Part I, of the Bihar Finance Act, 1981 (Bihar Act 5 of 1981). The 31st December, 1980, notification came into force with effect from 1st October, 1979 and remained in force till 31st March, 1984, whereas notification dated 16th April, 1982, came into effect from 1st April, 1982. Either, the petitioners have not been given the benefit of these notifications or assessments have been made ignoring these notifications and/or misconstruing these notifications with threats to realise illegal demands with penalty under Section 16(9) of the Bihar Finance Act, Part I of 1981.

(2.) C.W.J.C. Nos. 1222, 1521 and 1559 of .1983 (R) and C.W.J.C. Nos. 122, 123, 176, 442, 444, 499, 753, 768 and 1325, 117, 312 of 1984 (R) and C.W.J.C No. 1376 of 1983(R) relate to the benefit claimed under Notification No. S.O. 1145 dated 31st December, 1980, whereas C.W.J.C. Nos. 1321, 1290, 756 and 1314 of 1984(R) relate to similar benefit with respect to interState trade and commerce said to have been conferred by Notification No. S.0. 639 dated 16th April, 1982.

(3.) In C.W.J.C. No. 155 of 1984(R) the petitioner has claimed the benefit of both the notifications.