NICCO JUBILEE PARK LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) THIS writ petition filed by M/s. Nicco Jubilee Park Limited, hereinafter referred to as the Company, prays for the issue of a writ of certiorari to quash the notice dated 9.5.2003 issued by the Assistant Commissioner of Commercial Taxes, directing the company to furnish security for the purpose of issuance of a registration certificate under the Bihar Entertainments Tax Act, 1948 , hereinafter referred to as "the Act", for directing a refund to be made pursuant to a revisional order for quashing the orders and notices demanding tax under the Act and for a declaratory relief that until the respondents issue a proper notification under Sec. 5(2) of the Act specifying the company as a place of entertainment, the liability of the company under the Act does not commence and for other ancillary reliefs connected therewith. Subsequently, LA. No. 334/04 was filed for an amendment of the writ petition by seeking to challenge the two demands made to the company for the periods 3.6.2001 to 31.3.2002 and 1.4.2002 to 31.3.2003. The reliefs regarding security, registration and the refund claimed, stand taken care of by an interim order passed by, this Court in this writ petition on 3.12.2003 and the said order to the extent it is material reads thus : - -

(2.) IT is submitted that pursuant to the interim direction, the company produced security for Rs. 5000.00 and it was granted a certificate of registration under Section 6 of the Act. The Government counsel also did not seek to re -open that aspect of the writ petition during the hearing and hence it has become unnecessary to advert to the aspect dealt within our order quoted above.

(3.) BEFORE proceeding to consider the merits of the case of the company based on the need for a notification under Sec. 5(2) of the Act, we think that it is proper to consider and decide the question of res judicata raised by the respondents. After all, if the plea of res judicata were to be upheld, it will be unnecessary to go into the merits of the contention raised by the company, though for the completion of the judgment and to avoid any remand of the proceedings to this Court, in case the Supreme Court were to disagree with the finding of res judicata, this Court may also consider the arguments on merits even if the plea of res judicata were to be upheld.