1 IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9815 of 1993 - - - - - BINOD KUMAR CHAUDHARY Son of Fakira Chaudhary R/o village Baketpur P.O. Binda Post Jalalpur District Muzaffarpur. .. Petitioner. Versus 1.The State of Bihar. 2.The Commissioner of Commercial Tax. Department New Secretariat, Patna. 3.The Executive Engineer, PHED, Chapra, Gopalganj and Siwan. 4.Executive Engineer, Samastipur, PHED Department. .Respondents. with CWJC No.9816 of 1993. - - - - - FAKIRA CHAUDHARY . Son of Thakuran Chaudhary R/o village Baketpur P.O. Binda Post Jalalpur District Muzaffarpur. .. . . . . . . .Petitioner. Versus 1.The State of Bihar. 2.The Commissioner of Commercial Tax. Department New Secretariat, Patna. 3.The Executive Engineer, PHED, Chapra, Gopalganj and Siwan. 4.Executive Engineer, PHED, Siwan 5.Executive Engineer, PHED, Gopalganj .. Respondents. with CWJC No.9864 of 1993. - - - - - - TRIJUGI NARAYAN SHARMA Son of Sri Uday Narayan Singh R/o village Lakhanipur P.O. Pakharpur P.S.Paliganj District Patna. .Petitioner. Versus 1.The State of Bihar. Through Commissioner, Commercial Taxes Bihar, Patna. 2.The Deputy Commissioner of Commercial Taxes Patna. 3.Engineer In-Chief, Rural Engineering Organization, Patna. 4.Engineer In-Chief, Road Construction Department, Patna. 5.Engineer In-Chief, Building Construction Department. Patna. 6.Engineer In-Chief, Irrigation Department, Patna. 7.Engineer In-Chief, PHED, Patna…….. Respondents. with CWJC No.10581 of 1993. - - - - SHRI SHIV PRASAD GUPTA S/o Sri Ram Saran Sao. R/o Mohalla Supaul P.S. Supaul District Saharsa. . . . . Petitioner. 2 Versus 1.The State of Bihar. 2. The Commissioner of Commercial Taxes. 3.The Executive Engineer, P.W.D.,R.C.D., Patna. 4.The Executive Engineer, P.W.D.,R.C.D., Gaya. 5.The Executive Engineer, P.W.D.,B.C.D., Patna. 6.The Executive Engineer, P.W.D.,B.C.D., Gaya. 7.The Executive Engineer, P.W.D.,B.C.D., Purnea. 8.The Executive Engineer, R.E.O., Saharsa. 9.The Executive Engineer, Deptt.of Irrigation, Supaul. 10.The Executive Engineer, Deptt. Of Irrigation, Birpur. . . . . . . . . .Respondents. 4 17.03.2010 Nobody appears on behalf of petitioners in all these four writ petitions which are analogous and were required to be heard together with C.W.J.C.No. 7966 of 1993 and other analogous case. Office notes shows that C.W.J.C.No. 7966 of 1993 was heard and disposed of by order dated 30th September 1999. A copy of that order is available on the record at Flag-A. That order shows that vires of Section 25A of the Bihar Finance Act, 1981 was challenged and considered in the case of M/s Larsen & Toubro Ltd. [C.W.J.C.No. 878 of 1997(R)] and analogous cases and by judgment and order dated 19th July 1999 passed in those cases, Section 25A of the Bihar Finance Act, 1981 and other related provisions have been declared to be ultra vires. In C.W.J.C.No. 7966 of 1993, there was an interim order which required some further orders to be passed but a perusal of records of these cases shows that no interim order was granted in favour of petitioners. In that view of the matters, since these cases also involve vires of Section 25A of the Bihar Finance Act, 1981 together with the vires of related provisions such as Rule 26A of the Bihar Sales Tax rules, 3 1983 which were subject matter of writ petition filed by M/s Larsen & Toubro Ltd. (supra), hence, all these four writ petitions are disposed of in terms of the judgment dated 19th July 1999 passed in the case of M/s Larsen & Toubro Ltd.[ C.W.J.C.No.878 of 1997(R)] (supra). There shall be no order as to costs. Jay/ (Shiva Kirti Singh,J) ( C. M. Prasad,J )