CLASSIC AUTOMOBILES Vs. STATE OF BIHAR

JUDGEMENT

(1.) 1. The petitioner, during the years 1996 -97 and 1997 -98, imported cars and other goods from D.C.M. Daewoo Motors Ltd. into the local areas (Dhanbad Municipality) from outside the State of Bihar for sale without paying entry tax. In order to recover the said tax dues amounting to Rs. 4,74,323.67 (rupees four lacs seventy -four thousand three hundred twenty -three and sixty -seven paise) and Rs. 1,30,169.40 (rupees one lac thirty thousand one hundred sixty -nine and forty paise) for the assessment years 1996 -97 and 1997 -98 respectively, two identical orders dated March 25, 1998 have been issued under Section 27 of the Bihar Finance Act, 1981 (hereinafter referred to as "the Finance Act") by the Assistant Commissioner of Commercial Taxes, Dhanbad, attaching the bank accounts of the petitioner in the Oriental Bank of Commerce, Dhanbad (hereinafter referred to as "the Bank") and directing the bank to pay the amount mentioned in the said orders out of the attached bank accounts. Being aggrieved by the said orders, the petitioner has filed these writ petitions.

(2.) As both the writ petitions involve the same controversy on identical facts, they have been heard together and are being disposed of by this common judgment.

(3.) The respondents have filed counter -affidavit and the petitioner has filed rejoinder -affidavit in reply thereto. We have heard the learned counsel for the parties.