BHARAT SUGAR MILLS Vs. STATE OF BIHAR

JUDGEMENT

(1.) '' Heard the parties.

(2.) THOUGH some of the cases have been admitted for final hearing and some cases are yet to be heard on the admission matter, learned counsel for both the parties agreed that as the point involved in all the cases has now been settled by the Supreme Court in the case of Govind Sugar Mills Ltd. vs. State of Bihar and Others : Civil Appeal Nos. 2611 -13 of 1997 disposed of on 17th August, 1999 (1999(3) PLJR (SC), 166 all these cases may be disposed of in the light of the said Supreme Court judgment at this stage.

(3.) THERE are three categories of cases in which different reliefs have been prayed for. In first category of cases, namely, C.W.J.C. Nos. 9564. of 1997, 6100 of 1997, 9713 of 1999, 9231 of 1993, 9236 of 1993, 13111. of 1992, 11082 of 1992 and 11083 of 1993 the assessment orders of the respective years have been challenged by the petitioners. In second category of cases, namely, C.W.J.C. Nos. 5406 of 1999, 5407 of 1999, 5421 of 1999, 5422 of 1999, 5423 of 1999, 7584 of 1999, 7640 of 1999, 7662 of 1999, 7816 of 1999, 7821 of 1999, 7892 of 1999, 7946 of 1999, 7947 of 1999, 7948 of 1999, 7949 of 1999, 7950 of 1999, 7951 of 1999 and 7952 of 1999. the petitioners have challenged the assessment orders and have further prayed for refund of the amount of tax already deposited and in third category of cases, namely, C.W.J.C. Nos. 7878 of 1999, 7891 of 1999, 7890 of 1999, 7666 of 1999, 7673 of 1999, 7864 of 1999, 7876 of 1999, 7882 of 1999, 7886 of 1999 and 7893 of 1999 the petitioners have prayed for refund of the amounts paid by them as advance tax.