MADAN MOHAN TIWARY Vs. STATE OF BIHAR

JUDGEMENT

(1.) Learned counsel for the petitioners has submitted that the notification dated 28th December, 1985 (annexure 6 to the writ application), is ultra vires and beyond the legislative competence of the State Legislature and also beyond the powers conferred on respondent No. 2 [the Commissioner of Commercial Taxes-cum-Special Secretary to Government, Finance (Commercial Taxes) Department, Bihar, Patna], as it restricts movement of goods pursuant to transactions in the course of inter-State trade and commerce, consequently the learned counsel for the petitioners has also urged that the penalty imposed upon petitioner No. 1 by an order dated 6th February, 1986 (annexure 1), is without any authority of law inasmuch as the petitioners were not liable to pay any tax.

(2.) The submission with regard to the vires of the notification dated 28th December, 1985 (annexure 6), is linked with Sub-section (2a) and Sub-section (3) of Section 31 of the Bihar Finance Act; 1981 (hereinafter referred to as the Act), as amended by Section 9 of the Bihar Finance Act, 1984.

(3.) Sub-section (2a) and Sub-section (3) of Section 31 of the Act, as amended by Section 9 of the Bihar Finance Act, 1984, have already been quoted in paragraph 19 of the writ application and hence they are not being reproduced in this order.