Jharkhand High Court
Usha Martin Ltd Through Its ... vs The State Of Jharkhand Through The ... on 5 May, 2022
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P (T) No. 525 of 2017
Usha Martin Ltd through its authorized signatory
namely, T.B. Singh, Adityapur, Saraiakela --- --- Petitioner
Versus
1. The State of Jharkhand through the Secretary-cum-Commissioner,
Commercial Taxes Department, Ranchi
2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur
Division, Jamshedpur, East Singhbhum
3. Deputy Commissioner of Commercial Taxes, Adityapur Circle,
Jamshedpur, East Singhbhum --- --- Respondents
---
CORAM: Hon'ble Mr. Justice Aparesh Kumar Singh
Hon'ble Mr. Justice Deepak Roshan
---
For the Petitioner: M/s Ranjeet Kushwaha, Shilpi Sandil, Advocates
For the Resp.-State: Mr. P.A.S. Pati, G.A-II
----
03 / 05.05.2022 Learned counsel for the petitioner and the Respondent State both submit
that the issue involved in the writ petition has been decided by the learned
Coordinate Bench of this Court of which, one of us (Deepak Roshan, J) was a
Member, by a judgment dated 29.01.2020 passed in W.P (T) No. 134/2016 and
other analogous cases. The said judgment has also been upheld by the Hon'ble
Supreme Court in Special Leave to Appeal (C) No. 1982/2021 vide order dated
07.09.2021. Therefore, decision of this court as upheld by the Apex Court,
could govern the fate of the present writ petition also.
2. It appears that the writ petition was preferred for the following relief (s).
i. For issuance of an appropriate writ/order/direction,
including Writ of Declaration declaring Clause (xviii),
inserted in Section 18, Sub-section (8) after clause (xvii) in
the Jharkhand Value Added Tax Act, 2005, by virtue of the
Jharkhand Value Added Tax (Amendment) Act, 2015 as
contained in Notification dated 23rd September, 2015
published in Extra-ordinary Issue of Jharkhand Gazette, as
ultra vires being wholly illegal, arbitrary, discriminatory,
oppressive, irrational, confiscatory and unreasonable, being
violative of Articles 14 and 19(1)(8) of the Constitution of
India and also contrary to the very "Object and Purpose" of
enactment of the Jharkhand Value Added Tax Act, 2005
(herein after referred to as 'JVAT Act for short);
ii. For issuance of further appropriate writ/order/direction,
including Writ of Declaration declaring as ultra vires the
amendment carried out under Section 18 of the JVAT Act
by virtue of the Jharkhand Value Added Tax (Amendment)
Act, 2015 (hereinafter referred to as "Amendment Act,
2015" for short), as contained in Notification dated 23rd
September, 2015, to the extent the said amendment has
been given retrospective effect i.e. with effect from 1"
April, 2015.
iii. For issuance of further appropriate writ/order/direction,
including Writ of Declaration, declaring the proviso
.2
inserted to Clause (iii) of Sub-section (4) of Section 18 of
the JVAT Act, 2005 by virtue of the Jharkhand Value
Added Tax (Amendment) Act, 2015 vide Notification dated
8.2.2016, as wholly arbitrary and violative of Articles 14
and 301 of the Constitution of India and not saved by
Article 304(b) of the Constitution of India.
iv. For issuance of further appropriate writ/order/direction,
including Writ of Declaration, declaring as ultravires the
proviso inserted to Clause (iii), Sub-section (4) of Section
18, dated 8.02.2016 to the extent the said amendment has
been given retrospective effect i.e. w.e.f. 1.04.2015;
3. However, in view of the fact that the issue has already been decided by
this Court and upheld by the Apex Court, the instant writ petition is disposed of
on the same terms.
(Aparesh Kumar Singh, J)
(Deepak Roshan, J)
Ranjeet/
