TATA MAIN HOSPITAL Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) IN the present writ petition the petitioner has prayed for, for the following reliefs:

(2.) THE facts, which are relevant for the purpose of decision of the present case, are stated herein below: The petitioner Tata Main Hospital, hereinafter referred as TMH, situated at Jamshedpur was established by Tata Steel Limited and is a division of Tata Steel Limited. TMH is providing treatment and medical facilities to the indoor patients, who either employees or ex -employees or their family members of the Tata Steel Limited as well as the non - employee indoor patients also. In course of treatment whatever medicines, surgical items, vaccines, x -ray items are supplied to such indoor patients, who are either employees, ex -employees or their family members are supplied free of cost and for that TMH does not charge anything from them. TMH also provides treatment and medical facilities to other indoor non -employee patients, i.e. the patients, who are other than the employees of the Tata Steel Limited but those non -employees indoor patients are to pay charges to TMH for their treatment by making payment towards Registration, Blood Bank, Pathology, O.T., Pharmacy, Accommodation and Doctors fees etc.

(3.) ACCORDING to the inspecting team, the amount which was charged against the head "Pharmacy" relates to sale of medicine. Since the said amount was charged for sale of medicines and, therefore, under Sec. 3 of the Bihar Finance Act the same is exigible, because of the fact that no detail regarding sale and purchase of medicines were supplied to the team and, therefore, under the provision of Sec. 33(i) of the Act, the petitioner TMH was directed to attend the office of the Deputy Commissioner, Commercial Taxes, Town Circle, Jamshedpur with relevant documents relating to purchase and sale of medicines for hearing.