TATA STEEL LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) These three writ petitions have been preferred to challenge three different orders passed by the Commercial Tax Officer, Ramgarh Circle, Ramgarh dated 24.11.2006 by which Commercial Tax Officer revised the original assessment orders dated 16.02.2004 in relation to the three assessment orders which are assessment orders of 1998-99, 1999-2000 and 2000-01.

(2.) The facts are identical and are not in dispute. The original assessment orders for the above assessment years were passed under the Bihar Electricity Duty Act, 1948 and Bihar Electricity Duty Rules, 1949, as adopted by the State of Jharkhand, on 16.02.2004 by the Assistant Commissioner, Commercial Taxes, Hazaribagh Circle, copies of which have been placed on record by the writ petitioner.

(3.) The petitioner raised several grounds and also challenged the authority of the State Government to demand and recover the electricity duty from the petitioner on various grounds. Those issues have been decided by Division Bench of this Court in writ petition being W.P.(T) No. 6163 of 2007 vide judgment dated 11.01.2007 and following the decision given in said Division Bench judgment dated 11.01.2007 passed in W.P.(T) No. 6163 of 2007, the petitioner's writ petition being W.P.(T) Nos. 645 of 2007, 656 of 2007 and 658 of 2007 were allowed vide order dated 14.02.2007, in terms of the aforesaid judgment dated 11.01.2007.