TATA MOTORS LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) The present writ application has been filed praying therein for the following reliefs:-

(2.) Brief facts of the case as evident from the records is that petitioner is engaged in manufacturing and selling of heavy and medium commercial vehicles and its spare and accessories and is also having its unit at Jamshedpur in the District of East Singhbhum, State of Jharkhand.

(3.) The present writ petition relates to dispute of financial year 2001-02 under Bihar Finance Act, 1981. For the period in dispute, an assessment order dtd. 27/3/2006 was passed by assessing officer, wherein as against the admitted tax liability of Rs.8,17,38,401.00assessment of tax was made for an amount of Rs.13,63,45,498.00 and, thus, disputed tax remained as Rs.5,46,07,097.00. Against the said order, petitioner after exhausting the remedy of appeal and revision filed writ petition before this Hon'ble Court vide W.P.(T) No. 1620 of 2014. It is an admitted fact that as against the disputed tax liability of Rs.5,46,07,097.00petitioner deposited on various dates an amount of Rs.2.20 crores which was primarily deposited by it either towards pre-deposit and/or amounts towards condition of stay passed by various forms.