IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.12216 of 2003 M/S PRABHAT ZARDA FACTORY (INDIA) LTD. Versus THE STATE OF BIHAR & ANR ----------- For the Petitioner : Mr. K. N. Jain, Senior Advocate Dr. R. Usha, Advocate For the Respondents : Mr. P. K. Shahi, Advocate General ----------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ----------- Dated, the 27th August, 2008. The senior counsel for the petitioner and the Advocate General are ad idem that the controversy raised in this writ petition is covered by a Division Bench judgment of this Court in the case of M/s Indian Oil Corporation Limited & Anr. V. The State of Bihar & Ors., 2007(1) PLJR 502, and that the writ petition may be disposed of in terms thereof. 2. The Division Bench of this Court in the case of M/s Indian Oil Corporation Limited passed the following order: - “69. In light of the above discussions, I may summarize the conclusion as follows: (i) The levy under the parent Act of 1993, before its amendments, was not compensatory in character and was, therefore, violative of Article 301 of the Constitution. (ii) The parent Act of 1993, before its amendments, was nevertheless saved by virtue of Article 304 (b) of the Constitution and the decision in Bihar - 2 - Chamber of Commerce to that extent remains subsisting till date. (iii) The amendments introduced in the Act by amending Acts 10 of 2001 and 9 of 2004 were bad because the former made the Act violative of Article 304 (a) of the Constitution and further because both the amendments were made without the previous sanction of the President. (iv) The introduction of imported goods within the definition of `Entry of Goods’ was bad for being retrospective as also for want of the Presidential sanction/assent. 70. In light of the above discussions, the two cases are fit to be allowed because they relate to the period 2001-2006. But I would refrain from making any order or direction in that regard since the matter is already pending before the Supreme Court.” 3. We dispose of this writ petition in terms of the aforesaid order with no order as to cost. R. M. Lodha, CJ Kishore K. Mandal, J Pawan/-