CENTRAL COALFIELDS LTD., RANCHI Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned Counsel for the parties.

(2.) The Petitioner has prayed for quashing of the report dated 30.11.1999 (Annexure6) prepared and forwarded by the Deputy Commissioner of Commercial Taxes (Vigilance & Monitoring), Hazaribagh Division, Hazaribagh for the year 199697 to the Assessing Officer to review the assessment order dated 23.08.1999 and for quashing of the entire proceeding for review of the assessment order for the year 199697 initiated vide order dated 07.12.1999 (Annexure8) and quashing of notice dated 07.12.1999 (Annexure9) issued by Respondent No. 7 to the Petitioner for reviewing the assessment order under Section 47 of the Bihar Finance Act, 1981 and lastly for quashing of the reviewed assessment order (CST) for the year 199697 dated 12.01.2000 (Annexure10) including the demand notice No. 177 dated 27.01.2000 (Annexure10/1) issued by the Respondent No. 7.

(3.) The brief facts of the case are that the Petitioner is a Government of India undertaking and is a Government Company within the meaning of Section 617 of the Companies Act, 1956 and Petitioner's Piparwar Washery Project is registered under the provisions of Bihar Finance Act, 1981 and Central Sales Tax Act, 1956.