IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5106 of 2008 CHITWAN BLENDERS & BOTTLERS PVT.LTD. Versus THE STATE OF BIHAR & ORS ----------- For the petitioner : Mr. Satyabir Bharti For the respondent nos.1 to 3 : Mr. Lalit Kishore P R E S E N T Hon'ble the Chief Justice And Hon'ble Mr. Justice Kishore K. Mandal --- Dated, the 28th July, 2008 The counsel for the parties are ad-idem that the controversy raised in this appeal is identical to the controversy that was raised in the case of M/S ICEBERG INDUSTRIES LTD. VS. THE STATE OF BIHAR & ORS., ( CWJC NO.5323 OF 2008, decided on 21st April, 2008). 2. The counsel for the parties are also ad-idem that with regard to tax liability which is not post 28th August, 2006, the matter is sub judice before the Supreme Court in group of matters. They also agree that to that extent, for the assessment years 2005 - 06 & 2006 - 07 for the period upto 28th August, 2006, the order dated 11th March, 2008 cannot be sustained. They also agree that for the goods imported on or after 29th August, 2006, tax is recoverable. 3. In this view of the matter, the order that has been passed in the case of M/S ICEBERG INDUSTRIES LTD., would meet the ends of justice in the present case as well which reads thus: 2 “Assessment in relation to goods imported on and from 29th August 2006 on the basis of notification issued prior to 29th August, 2006 on the strength of Amendment and validation Act 2007 is not available since a Division Bench of this Court has held that the said Amending and Validation Act 2007 has not validated the notification published prior to 29th August 2006. Subsequent thereto it appears that an Amending and Validation Act 2008 has come into force with effect from 29th August 2006 whereby and under it appears that notification issued prior to 29th August 2006 have been validated with effect from 29th August 2006. In such view of the matter, on the basis of Amending and Validation Act of 2008, notifications published prior to 29th August 2006 have been validated with effect from 29th August 2006 requiring fresh assessment pertaining to goods imported on or after 29th August 2006. This exercise is required to be made and, accordingly, the order dated 12th March 2008 is set aside and the matter is remitted back to the Commercial Tax Officer for assessment in the light of what has been discussed above. It goes without saying that the assessment to be made in respect of goods imported on or after 29th August 2006 is recoverable and, accordingly, it shall be open to the State to take such recourse to law as it may be advised for the purpose of recovery of such assessed tax.” It is clarified that in case the Supreme Court upsets the order of this court and the validity of notification dated 22nd August, 2003 is upheld, the Assessing Officer shall be free to make re- assessment for the years 2005-06 & 2006-07 and pass a fresh order under the Act of 1993. The writ petition is disposed of accordingly. R. M. Lodha, CJ. Kishore K. Mandal, J. Neyaz/- 3