IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.6545 of 1996 ======================================================= M/s Om Carrying Corporation, Exhibition Road, Patna through its Manager Shiv Bhagwan Joshi, S/o Sri Mota Ram Joshi, R/o Exhibition Road, P.S.- Gandhi Maidan, Patna. .... .... Petitioner/s Versus 1. State of Bihar. 2. The Secretary, Finance Department, Government of Bihar, Secretariat, Patna. 3. The Commissioner of Commercial Taxes, Bihar, Patna. .... .... Respondent/s ======================================================= WITH CIVIL WRIT JURISDICTION CASE No.6636 of 1996 ======================================================= M/s Kalyanpur Cement Limited, A company incorporated under the Indian Companies Act, having its registered Office at 2/3 Clive Row, Calcutta, Central Office at Maurya Centre-1, Fraser Road, Patna and factory at Banjari, District-Rohtas through its Deputy General Manager (Accounts) Shri Simon Surendra Lal, S/o Late G.A. Lal, R/o Mandiri, District-Patna. .... .... Petitioner/s Versus 1. State of Bihar. 2. The Secretary, Finance Department, Government of Bihar, New Secretariat, Patna. 3. The Commissioner of Commercial Taxes, Bihar, Patna. .... .... Respondent/s ======================================================= WITH CIVIL WRIT JURISDICTION CASE No.12925 of 1996 ======================================================= M/s East India Transport Agency having its Head Office at Kankarbagh Road, Patna through its Manager Sri Marpat Singh Dugar, S/o Kanak Mal Dugar, R/o 1/105 Peoples Co-operative Colony, Kankarbagh, Patna- 800020. .... .... Petitioner/s Versus 1. State of Bihar. 2. The Secretary, Finance Department, Government of Bihar, New Secretariat, Patna. 3. The Commissioner of Commercial Taxes, Bihar, Patna. .... .... Respondent/s ======================================================= Appearance: (In CWJC No.6545 of 1996) For the Petitioner/s : Mr. Tej Bahadur Roy, Advocate. For the State : Mr. Shantanu Roy, AC to AAG-6 Patna High Court CWJC No.6545 of 1996 (8) dt.01-07-2011 2 (In CWJC No.6636 of 1996) For the Petitioner/s : Mr. Tej Bahadur Roy, Advocate. For the State : Mr. Shantanu Roy, AC to AAG-6 (In CWJC No.12925 of 1996) For the Petitioner/s : Mr. Tej Bahadur Roy, Advocate. For the State : Mr. Shantanu Roy, AC to AAG-6 ======================================================= CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 8. 01-07-2011 These writ petitions under Article 226 of the Constitution have been filed by the registered dealers to challenge the insertion of Section 60A and Sub section (8) of the Bihar Finance Act, 1981 by the Bihar Taxation Laws (Amendment & Validation) Ordinance, 1996. Learned advocate Mr. Tej Bahadur Roy has appeared for the petitioners. He has submitted that pending these petitions the State of Bihar has enacted the Bihar Value Added Tax Act, 2005. Under the said Act, the Bihar Finance Act, 1981 has been repealed. He has submitted that on account of the enactment of the Bihar Value Added Tax Act, 2005 and repeal of the Bihar Finance Act, 1981 the petitions have become infructuous. In view of the above statements, the petitions are disposed of. Sujit/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)