BHARAT AGRICULTURE Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE two appeals are directed against a common judgment passed by a learned single Judge of this Court dismissing two writ petitions filed by the appellant and upholding the reassessment orders passed by the Deputy Commissioner of Commercial Taxes in exercise of powers under Section 19(1) of the Bihar Finance Act, 1981 ("the Act", hereinafter).

(2.) L. P. A. No. 1100 of 1996 arising out of C. W. J. C. No. 847 of 1986 relates to assessment period 1982-83. L. P. A. No. 1101 of 1996 arising out of C. W. J. C. No. 846 of 1986 relates to assessment period 1983-84. Apart from the difference in the periods of assessment, the two cases are identical on all issues of facts and law. These appeals were accordingly heard together and are being disposed of by this order.

(3.) IN support of the first ground the appellant relied upon, amongst others, a Supreme Court decision in INdian and Eastern Newspaper Society v. Commissioner of INcome-tax, New Delhi , and a Full Bench decision of this Court in Bhimraj Madanlal v. State of Bihar [1984] 56 STC 273 : 1984 PLJR 584. The learned single Judge, however, found and held that the reference to the exemption notice in the reassessment order satisfied the requirement of an information coming into the possession of the prescribed authority for the purpose of Section 19(1) of the Act and further held that since the list of agricultural implements under the notification was preceded by the expression "agricultural implement worked by human or animal power, namely", any implement or article not included in the list was not an agricultural implement entitled to exemption from sales tax.