TATA CUMMINS LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE writ petitioners are aggrieved against the order dated 28th December, 2007 (Annexure -10) whereby the writ petitioner's contention was rejected and it has been held that the petitioners are liable to pay the additional tax amounting to Rs. 24,18,44,118.50 and surcharge amounting to Rs. 14,28,42,906.67 total Rs. 38,46,87,025.17. The said order was passed in pursuance of the direction given the Hon'ble Supreme Court in Interlocutory Application No. 4 filed in Civil Appeal No. 10272 of 2003 dated 24th July, 2007 whereby the Hon'ble Supreme Court observed that the contention which is sought to be raised now by the State before the Supreme Court "with respect to the various components of tax  under the Bihar Sales Tax Act was not the argument advanced by the State when Civil Appeal No. 10272 of 2003 was heard and, therefore, this question was not examined by the Supreme Court and Hon'ble Supreme Court also observed that this question is required to be first examined by the department, obviously by the Assessing officer, after issuing show cause notice to the petitioners as to why their claim for refund/adjustment on account of additional tax and surcharge should not be rejected as falling outside the above 2 notifications. In view of the said order, since the authority rejected the petitioners' stand and fastened the liability of the amount of more than Rs. 38 crores, therefore, the writ petitioners have preferred this writ petition.

(3.) SINCE the matter is old one, therefore, we direct the Assessing Officer to decide the question raised by the State and referred to it by the Hon'ble Supreme Court vide order dated 24th July, 2007 after giving the opportunity of hearing to the writ petitioners and the authority may pass a brief reasoned order. As we have already noticed that the matter is very old one, therefore, we direct both the parties to appear before the Assessing Officer on 15th September, 2012 and the question will be decided by the said authority expeditiously, preferably before 15th October, 2012.