1 CIVIL WRIT JURISDICTION CASE No.4613 OF 2003 In the matter of applications under Article 226 of the Constitution of India. ------------ 1. Bihar Sugar Mills Association, a branch of Indian Sugar Mills Association, New Delhi having its office at 31/A, Shri Krishnapuri, Patna – 1 through its Secretary G. C. Goel. 2. M/s. Harinagar sugar mills limited, a Company registered under the Indian Companies Act, 1856 having its registered office at 207, Kalbadevi Road, Mumbai and its Sugar factory at Harinagar, P.S. Ramnagar and District West Champaran through S. N. Poddar, Manager and holder of power of attorney on behalf of the company. 3. M/s. M. P. Udyog Limited (Sugar Mills Branch), P. O. & P. S. Majhaulia and District West Champaran through its Executive Director Ravindra Nath Sharma. 4. M/s. H. M. P. Sugar Ltd. At Bagaha, P. O. Narainpur and District West Champaran through its Chief Cane Manager Raj Kumar Jha. 5. M/s. New Swadeshi Sugar Mills Ltd. (Proprietor – Oudh Sugar Mills Ltd.) At, P.O. and P.S. Narkatiaganj and District West Champaran through its Executive President Madhusudah Sharma. 6. M/s. Vishnu Suguar Mills Ltd. At Harkhua, P. O. – Vishnu Suguar Mills, P. S. and District Gopalganj through its General Manager P. R. S. Paniker. 7. M/s. Sasamusa Sugar Works Ltd., At & P. O. Sasamusa and District Gopalganj through its Factory Manager Md. Rizwanullah. 8. M/s. Bharat Sugar Mills Ltd., At, P.O. & P.S. Sidhwalia and District Gopalganj through its Senior Executive Vice President B. K. Sureka. 9. M/s. New India Sugar Mills Ltd., having its registered Office at 9/1, R. N. Mukherjee Road. Kolkata – 700 001 and its sugar factory at Hasanpur, P.O. Hasanpur Sugur Mills and District Samastipur through its Executive President Ghanshyam Dhurka. 10. M/s. Riga Sugar Company Ltd., At, P. O. and P. S. Riga and District Sitamarhi through its President S. L. Baheti. ------------Petitioners Versus 1. THE STATE OF BIHAR. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagaha Circle, Bagaha (West Champaran). 4. The Commercial Taxes Officer, Bagha Circle, Bagaha (West Champaran). 5. The Commercial Taxes Officer, Gopalganj Circle, Gopalganj. 6. The Assistant Commissioner of Commercial Taxes, Sitamarhi Circle, Sitamarhi. 7. The Assistant Commissioner of Commercial Taxes, Samastipur circle, Samastipur. ………………. Respondents CWJC No.13614 OF 2006 1. Bihar Sugar Mills Association, a branch of Indian Sugar Mills Association, New Delhi having its office at M-2/4, Shri Krishnapuri, Patna – 1 through its Secretary G. C. Goel. 2 2. M/s. Harinagar sugar mills limited, a Company registered under the Indian Companies Act, 1856 having its registered office at 207, Kalbadevi Road, Mumbai and its Sugar factory at Harinagar, P.S. Ramnagar and District West Champaran through Hari Prasad Pancharia, Cane Controller and S. N. Poddar Manager and both holder of power of attornery on behalf of the company 3. M/s. M. P. Chini Industries Limited, P. O. & P. S. Majhaulia and District West Champaran through its Executive Director C. L. Giria. 4. M/s. Tirupati Sugars Ltd. At Bagaha, P. O. Narainpur and District West Champaran through its General Manager Krishna Sahai Saxena. 5. M/s. New Swadeshi Sugar Mills Ltd. (Proprietor – Oudh Sugar Mills Ltd.) At, P.O. and P.S. Narkatiaganj and District West Champaran through its Executive Vice President (F) Banwari Lal Himmatsinghka. 6. M/s. Vishnu Suguar Mills Ltd. At Harkhua, P. O. – Vishnu Suguar Mills, P. S. and District Gopalganj through its General Manager P. R. S. Paniker. 7. M/s. Sasamusa Sugar Works Ltd., At & P. O. Sasamusa and District Gopalganj through its Factory Manager Jamaluddin. 8. M/s. Bharat Sugar Mills Ltd., At, P.O. & P.S. Sidhwalia and District Gopalganj through its Senior Executive Vice President B. K. Sureka. 9. M/s. Hasanpur Sugar Mills, P.O. Hasanpur Sugur Mills and District Samastipur through its Senior Executive Vice President Ravindra Kumar Gupta. 10 .M/s. Riga Sugar Company Ltd., At, P. O. and P. S. Riga and District Sitamarhi through its President S. L. Baheti. ------ Petitioners Versus 1. The State Of Bihar. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagaha Circle, Bagaha (West Champaran). 4. The Commercial Taxes Officer, Bagha Circle, Bagaha (West Champaran). 5. The Commercial Taxes Officer, Gopalganj Circle, Gopalganj. 6. The Assistant Commissioner of Commercial Taxes, Sitamarhi Circle, Sitamarhi. 7. The Assistant Commissioner of Commercial Taxes, Samastipur circle, Samastipur. ------- Respondents CWJC No.4047 OF 2009 1. M/S HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act. 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company. ------------ Petitioner Versus 1. THE STATE OF BIHAR. 3 2. The Commissioner of Commercial Taxes & Secretary to Government, Finance (Commercial Taxes Department), Government of Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha Circle, Bagha, West Champaran. ------- Respondents CWJC No.5619 OF 2009 1. M/S HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act. 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company ------- Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary cum Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha Circle, Bagha, (West Champaran). ------ Respondents CWJC No.5366 OF 2009 1. M/S HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act, 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company -----------Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary cum Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha Circle, Bagha, (West Champaran). ------ Respondents CWJC No.5906 OF 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai ---------Petitioner Versus 4 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Circle, Begusarai. 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. -------------Respondents CWJC No.5638 OF 2009 1. M/S HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act, 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company -------------- Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha, Circle, Bagha (West Champaran). ------------Respondents CWJC No.6012 OF 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Late Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai --------- Petitioner Versus 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Circle, Begusarai. 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. ----- Respondents CWJC No. 6022 OF 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Late Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai ---------Petitioner Versus 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Circle, Begusarai. 5 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. ----------- Respondents CWJC No.6026 OF 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Late Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai -------- Petitioner Versus 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Circle, Begusarai. 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. --------- Respondents CWJC No.5620 OF 2009 1. HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act, 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company -------------- Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha, Circle, Bagha (West Champaran). ------------ Respondents CWJC No.5746 OF 2009 1. M/s HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act, 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company -------------- Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha, Circle, Bagha 6 (West Champaran). ------------ Respondents CWJC No.5810 OF 2009 1. M/S. HARINAGAR SUGAR MILLS LTD. a company registered under the provisions of the Indian Companies Act, 1956, having its registered office at 207, Kolbadevi Road, Mumbai-400002 and its sugar factory at Harinagar, P.O. – Harinagar, P. S. – Ramnagar, District – West Champran through it‟s Chief General Manager S. N. Poddar @ Satya Narayan Poddar and the General Manager (Finance) G. K. Chandak holders of power of attorney on behalf of the company -------------- Petitioner Versus 1. THE STATE OF BIHAR. 2. The Secretary-cum-Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Bagha, Circle, Bagha (West Champaran). ------------ Respondents CWJC No.4698 OF 2009 1. M/S M.P.CHINI INDUSTRIES LTD. (Formerly Motilal Padampat Udyog Ltd.), At & P.O. Majhaulia, Dist. – West Champaran through its Deputy Manager Chandan Kumar Garodia. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar,Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents CWJC No.4813 OF 2009 1. M/S M.P.CHINI INDUSTRIES LTD. (Formerly Motilal Padampat Udyog Ltd.), At & P.O. P.S. Majhaulia, Dist. – West Champaran through its Deputy Manager Chandan Kumar Garodia. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents CWJC No.4814 OF 2009 7 1. M/S M.P.CHINI INDUSTRIES LTD. (Formerly Motilal Padampat Udyog Ltd.), At & P.O. Majhaulia, Dist. – West Champaran through its Deputy Manager Chandan Kumar Garodia. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents CWJC No.4815 OF 2009 1. M/S M.P.CHINI INDUSTRIES LTD. (Formerly Motilal Padampat Udyog Ltd.), At & P.O. Majhaulia, Dist. – West Champaran through its Deputy Manager Chandan Kumar Garodia. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents CWJC No.4816 OF 2009 1. M/S M.P.CHINI INDUSTRIES LTD. (Formerly Motilal Padampat Udyog Ltd.), At & P.O. Majhaulia, Dist. – West Champaran through its Deputy Manager Chandan Kumar Garodia. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents CWJC No.8663 OF 2009 1. M/s. Bharat Sugar Mills (proprietor Upper Ganges Sugar and Industries Limited), At, P.O. & P.s. Sidhwalia, District – Gopalganj through its Senior Executive Vice President B. K. Sureka, S/o. Sri Babulat Sureka. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. --------- Respondents 8 CWJC No.8666 OF 2009 1. M/s. Bharat Sugar Mills (proprietor Upper Ganges Sugar and Industries Limited), At, P.O. & P.S. Sidhwalia, District – Gopalganj through its Senior Executive Vice President B. K. Sureka, S/o. Sri Babulat Sureka. ----- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj. --------- Respondents CWJC No.6377 OF 2009 1. M/S NEW SWADESHI SUGAR MILLS, proprietor Oudh Sugar Mills Limited At & P.O. – Narkatiaganj, Distt. – West Champaran, through its Executive Vice President (Finance) Banwari Lal Himmatsinghka. -------------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah. -------------- Respondents CWJC No.6378 OF 2009 1. M/S NEW SWADESHI SUGAR MILLS, proprietor Oudh Sugar Mills Limited At & P.O. – Narkatiaganj, Distt. – West Champaran, through its Executive Vice President (Finance) Banwari Lal Himmatsinghka. -------------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Principal Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commerical Taxes, Bettiah Circle, Bettiah. ------------ Respondents CWJC No.9282 OF 2009 1. M/S TIRUPATI SUGARS LIMITED (Formerly H.M.P. Sugars Ltd.), Bgaha, P.O. – Naraipur, P.S. – Bagaha, District – West Champaran through its Resident Manager-cum-Authorized Signatory Arun Kumar, son of Late Ranjeet Kumar ------------------------ Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 9 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Bagaha Circle, Bagaha, West Champaran. ------------------------ Respondents CWJC No.6348 oF 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Late Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai -------- Petitioner Versus 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Crcle,District - Begusarai. 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. ----------- Respondents CWJC No.3233 oF 2009 1. M/S RIGA SUGAR COMPANY LIMITED, At & P.O. Riga, Distt. – Sitamarhi, through its President Sri Amar Sharma, son of Late Major B.R. Sharma. ------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Sitamarhi Circle, Sitamarhi --------------------- Respondents CWJC No.3517 oF 2009 1. M/S RIGA SUGAR COMPANY LIMITED, At & P.O. Riga, Distt. – Sitamarhi, through its President Sri Amar Sharma, son of Late Major B.R. Sharma. ------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Sitamarhi Circle, Sitamarhi ---------------------Respondents 10 CWJC No.3234 OF 2009 1. M/S RIGA SUGAR COMPANY LIMITED, At & P.O. Riga, Distt. – Sitamarhi, through its President Sri Amar Sharma, son of Late Major B.R. Sharma. ------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Sitamarhi Circle, Sitamarhi --------------------- Respondents CWJC No.3523 OF 2009 1. M/S RIGA SUGAR COMPANY LIMITED, At & P.O. Riga, Distt. – Sitamarhi, through its President Sri Amar Sharma, son of Late Major B.R. Sharma. ------- Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Government of Bihar, Patna. 2. The Secretary-cum-Commissioner of Commercial Taxes, Government of Bihar, Patna. 3. The Assistant Commissioner, Commercial Taxes, Sitamarhi Circle, Sitamarhi --------------------- Respondents CWJC No. 5748 of 2009 1. M/S INDIAN OIL CORPORATION LTD., a Company incorporated under the Companies Act, 1956 having its Registered Office at G-9, Ali Yavar Jung Marg, Bandra (East), Mumbai – 400051 and also carrying on business at Barauni Oil Refinery at Begusarai in the State of Bihar through its Senior Finance Manager, Sukumar Banik, S/o. Late Suresh Chandra Banik, Resident of Barauni Refinery Township, P. S. – Begusarai, District – Begusarai --------- Petitioner Versus 1. THE STATE OF BIHAR through the Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2. The Deputy Commissioner, Commercial Taxes, Begusarai Crcle,District - Begusarai. 3. The Commercial Tax Officer, Begusarai Circle, Begusarai. ----------- Respondents ---------- 11 For the Petitioners :- Dr. Debi Pal, Senior Advocate, Mr. Y. V. Giri, Senior Advocate, Mr. Ramesh Kumar Agrawal, Mr. S.D.Sanjay, Mr. Gautam Kejriwal Mrs. Sushila Agrawal, Mr. Ashish Giri, Mr. Anup Anand Jha, For the State Respondents :- Mr. P.K. Shahi, Advocate General Mr. Lalit Kishore, AAG - III With Mr. Vikash Kumar, A. C. to A.G. -------- P R E S E N T THE HON'BLE THE CHIEF JUSTICE & THE HON’BLE MR. JUSTICE SHIVA KIRTI SINGH ----------- P.K. Misra, C.J. In these writ petitions, the primary challenge is to the validity of the provisions contained in Section 3(1) of the Bihar Electricity Duty Act, 1948 (hereinafter referred to as the Act) and also regarding the validity of the notification issued by the State Government fixing the rate of duty payable by the various sugar mills and other organizations generating electricity in their own power plants. The Act was enacted for the levy of duty on the sale and consumption of electrical energy in the State of Bihar. Its validity was once challenged in the Patna High Court mainly on the ground of lack of legislative competence. In decision reported in Indian Aluminium Co. and another v. State of Bihar (1992(1) PLJR 55), the validity of Section 3(2) of the Act was upheld by observing that the electricity duty imposed was a “tax” and not a “fee” and the State had the necessary legislative competence. 1.1 The present challenge is on account of amendment to Section 3(1) and the consequential issuance of notifications under such amended 12 provisions. To appreciate the contentions now raised by the parties it is necessary to notice the relevant provision of the Act and the notifications as amended from time to time. 1.2 Section 3(1) of the Act, as it originally stood, is extracted below: ―3. Incidence of duty:- (1) Subject to the provision of sub section (2), there shall be levied and paid to the State Government on the units of energy consumed or sold, excluding losses of energy in transmission and transformation a duty at the rate or rates specified in the Schedule.‖ 1.3 Sections 4 and 5, which have remained unaltered, to the extent relevant, are extracted hereunder: ―4. Payment of duty:- (1) Every licensee or any person other than licensee who is liable to pay duty shall pay every month to the State Government, at the time and in the manner prescribed, the proper duty payable under section 3 and section 3A on the units of energy consumed or sold by him. (2) xx xx xx xx (3) xx xx xx xx (4) Every person including any department of the State Government, other than a licensee, who generates energy for his own use or for the use of his employees, or partly for such use and partly for sale, shall pay every month at the time and in the manner prescribed the proper duty payable under section 3, on the units of energy consumed by him or his employees or sold by him. (4a) Every person other than a licensee who obtains, for sale or partly for his own use and partly for sale, bulk supply of energy generated by a licensee or other person shall pay every month to the State Government at the time and in the manner prescribed, the duty payable under section 3 of the units of energy so obtained and sold or partly sold and partly consumed by him. (5) The licensee or other person who is liable to pay duty under this Act shall, subject to the prescribed conditions, be entitled to a rebate of such percentage as may be prescribed on the amount of duty paid by him within the prescribed time.‖ 5. Obligation to keep books of account and to submit returns:- Every licensee, and every other person, who is liable to pay duty under sub-section (4) or (4a) of section 4, shall— (a) keep books of account in the prescribed forms; and (b) submit returns in such form and at such times and to such officers as may be prescribed.‖ 13 1.4 The schedule, which was specified in the original Act, was subsequently amended by virtue of the Bihar Electricity Duty (Amendment) Act, 1993 (Act 15 of 1993). The said schedule, as amended, is extracted hereunder: THE SCHEDULE (See Section 3) Serial. No Premises Rate of duty 1 2 3 1 For agricultural, irrigational and industrial purposes save in respect of its premises used for residential or office purposes. 2 paise per unit of energy. 2 For domestic purposes in all premises not falling under Sl. No.1 8 paise per unit of energy. 3 For mining purposes in all premises where total load does not exceed 100 B.H.P. 8 paise per unit of energy. 4 For commercial purposes in all premises not falling under Sl. Nos. 1 to 3. 12 paise per unit of energy. 5 For mining purposes in all premises where total load exceed 100 B.H.P. 15 paise per unit of energy. 6 In premises where