UNION OF INDIA THROUGH GENERAL MANAGER, EASTERN RAILWAY Vs. STATE OF BIHAR THROUGH PRINCIPAL SECRETARY

JUDGEMENT

(1.) Having heard learned counsel for the parties, we find that the authorities of the Union of India representing the Eastern Railway, Calcutta have filed this Writ Petition challenging an interlocutory order (Annexure-8) dated 17.03.2018 passed by the Appellate Authority, namely, the Joint Commissioner, Commercial Taxes (Appeal) , Bhagalpur in the matter of rejecting the stay application filed by the railway administration.

(2.) While assessing the liability of the railway administration for payment of entry tax under the Entry Tax Act, tax liability for payment of entry tax for various periods from 2013-2014 to 2017- 2018, amounting to Rs. 9,42, 82, 333/-, has been imposed upon the petitioner and for the Assessment Year in question, i.e., 2016-2017, a penalty equivalent to the amount of tax has been imposed. Challenging imposition of tax, appeal is pending before the Appellate Authority and an application for say was filed which has been rejected by the impugned order.

(3.) Even though Sri Vikash Kumar, learned counsel for the State, points out that in view of the judgment rendered by this Court in CWJC No. 8169/2015 and various other cases and dismissal of the S.L.P. by the Hon'ble Supreme court it is a settled principle of law that the railway administration is also a dealer liable to pay entry tax under the Value Added Tax Act and, therefore, the order of assessment passed was proper and rejecting the application for stay on such consideration the learned Appellate Authority has not committed any error.