SHIV SHANKAR COKE INDUSTRIES Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS application is being disposed of at the stage of admission itself.

(2.) THE petitioner, a small scale industry engaged in manufacturing hard coke from the coal has filed the present writ application for the following reliefs : (a) For declaring the Bihar Taxation Laws (Amendment and Validation) Ordinance, 1996 as ultra vires on the ground that the said Ordinance is contrary to the judgment of this Court reported in the case of O.C. Corporation & Ors. vs. The State of Bihar & Ors., 1996(1) PLJR 547. and the same is beyond the competence of the State Government. (b) For quashing the seizure of the truck belonging to the petitioner bearing no. PB -05A -9880 as well as the order imposing the penalty for not carrying the road permit in Form XXVIII -B and for further direction to refund the penalty.

(3.) THE petitioner claims that it is a small scale industry and is engaged in manufacturing of hard coke from the coal. The coal includes the coke and as such the liability of payment of tax is at first point of sale and no further tax can be imposed on coke by virtue of the provisions contained in Section 15 of the Central Sales Tax Act. The respondents Sales Tax Authorities on 23.7.96 when the truck of the petitioner alongwith Coke was going on G.T. Road, illegally seized the same and wrongfully imposed the penalty on the driver.