Patna High Court
Bihar Sugar Mills Association vs The State Of Bihar And Ors on 25 November, 2021
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.10281 of 2012
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M/s Jayshree Sugar Mills, At and P.O. Majhaulia, District- West Champaran,
(Bihar) (Formerly Known as M.P. Chini Industries Ltd.) through Its Chief
Operating Officer R.N. Sharma Son Of Mahendra Nath Sharma.
... ... Petitioner/s
Versus
1. The State of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner of Commercial Taxes, Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10280 of 2012
======================================================
M/s Vishnu Sugar Mills Limited, P.O. Harakhua, P.S. Vishnu Sugar Mills,
District- Gopalganj, Through Its General Manager, Shri P.R.S. Panicker Son
Of Late Raghav Panicker.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxs, Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxs, Gopalganj Circle,
Gopalganj.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10282 of 2012
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M/s Hasanpur Sugar Mills (Proprietor Upper Ganges Sugar & Industries
Ltd.), Hasanpur, P.O. and P.S. Hasanpur Sugar Mills, Distt.- Samastipur,
Through Its Executive President Birender Singh Son Of Sri Sarup Singh.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar,
Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes, Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Samastipur Circle,
Samastipur.
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10818 of 2012
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M/s Tirupati Sugars Limited at Bagaha, District- West Champaran, Bettiah
Through Its Resident Manager Cum Authorised Signatory Arun Kumar Son
Of Late Ranjeet Kumar Maldahiyar.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes, Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10848 of 2012
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Bihar Sugar Mills Association (BISMA) AS Branch of Indian Sugar Mills
Association (ISMA), New Delhi, Having Its Office At 303, Saroj Complex,
Road No. 5d, North S.K. Puri, District- Patna-8 Through Its Secretary, Sri
Naresh Bhatt, S/O Late Deo Nath Bhatt.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes Government Of
Bihar, Patna
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10882 of 2012
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M/s Bharat Sugar Mills (Proprietor Upper Ganges Sugar & Industries Ltd.),
At P.O. and P.S.-Sidhwalia, District- Gopalganj Through Its Senior Executive
Vice President B.K. Sureka R/O Bharat Sugar Mills, Sidhwalia, District-
Gopalganj.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle,
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
Gopalganj.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 10960 of 2012
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M/s Sasa Musa Sugar Works Ltd. At and P.O.- Sasa Musa, District-
Gopalganj, Through Its Factory Manager, Jamaluddin, S/O Late Nehaluddin.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle,
Gopalganj.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 11098 of 2012
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M/s Riga Sugar Company Limited. AT & P.O. Riga, District Sitamarhi,
through its Chairman-cum-Managing Director, Sri Om Prakash Dhanuka, Son
Of Late Purushottam Lal Dhanuka.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes, Government Of
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Sitamarhi Circle,
Sitamarhi.
... ... Respondent/s
======================================================
with
Civil Writ Jurisdiction Case No. 11126 of 2012
======================================================
M/s New Swadeshi Sugar Mills, Proprietor Oudh Sugar Limited At and P.O.
Narkatiaganj, Distt - West Champaran, Through Its Executive Vice President
Commercial Sushil Kumar Poddar Son Of Sri Madan Lal Poddar.
... ... Petitioner/s
Versus
1. The State Of Bihar through the Chief Secretary, Government of Bihar, Patna.
2. The Secretary-Cum-Commissioner Of Commercial Taxes, Government Of
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
Bihar, Patna.
3. The Assistant Commissioner, Commercial Taxes, Bettiah Circle, Bettiah
... ... Respondent/s
======================================================
Appearance :
(In Civil Writ Jurisdiction Case No. 10281 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10280 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10282 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10818 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10848 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10882 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 10960 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 11098 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
(In Civil Writ Jurisdiction Case No. 11126 of 2012)
For the Petitioner/s : Mr. Y.V. Giri, Sr. Advocate
Mr.Ashish Giri, Advocate
For the Respondent/s : Mr.Lalit Kishore (A.G.)
Mr. Vikash Kumar, S.C. 11
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CORAM: HONOURABLE THE CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE S. KUMAR
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
ORAL JUDGMENT
(Per: HONOURABLE THE CHIEF JUSTICE)
Date : 25-11-2021
Heard learned counsel for the parties.
In C.W.J.C. No. 10281 of 2012 titled as M/s
Jayshree Sugar Mill & Ors., petitioner has prayed for the
following relief(s):-
(i) To issue an appropriate Writ/Order/Direction declaring
the provisions of newly inserted Clause (ee) in Section 2 of
Bihar Electricity Duty Act, 1948 (hereinafter referred to as
the "Act"), Clause 2 and Clause 3 of the Amendment and
Validation of Bihar Electricity Duty Act 1948 (Bihar Act 36
of 1948) introduced by Bihar Finance Act, 2012 with effect
from 17.10.2002 (as contained in Annexure 10) as ultra vires
the Constitution of India and also otherwise as void.
(ii) To hold and declare that The Amendment and Validation
of Bihar Electricity Duty Act 1948 (Bihar Act 36 of 1948) is
in teeth of judgment dated 16.09.2009 passed by this
Hon'ble Court in CWJC No 4613 of 2003 (Bihar Sugar
Mills Association Vs. The State of Bihar & ors.) and other
analogous cases and therefore liable to be struck down.
(iii) To issue an appropriate Writ/Order/Direction in the
nature of Mandamus commanding and restraining the
Respondents and/or their servants and/or their agents from
giving effect to the provisions of the Amendment and
Validation of Bihar Electricity Duty Act 1948 (Bihar Act 36
of 1948).
(iv) For issuance of an appropriate writ, order or directions
to the Respondent for refund of the amount deposited by the
Petitioner sugar mill under the Bihar Electricity Duty Act,
1948.
(v) For issuance of an appropriate writ, order or directions
directing the Respondent to maintain status quo with regard
to the recovery of electricity duty till the disposal of the Writ
Petition.
(vi) To grant such other consequential relief to the Petitioner
which this Hon'ble Court may find the Petitioner to be
entitled to in equity and/or in law in the facts and
circumstances of the case.
We find that in the analogous matters, the prayer is
similar.
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
The matter was heard for some time.
We notice that the grounds raised during the course of
the submissions as also the subsequent factual matrix are
missing in the original petition. Conscious of the facts that
Hon'ble the Supreme Court had transmitted the record of these
petitions to this Court for adjudication on merit, granting
interim protection, we are of the considered view that
petitioners adopt any one of the two courses, enabling the State
to effectively respond - (a) Petitioners file application seeking
amendment of the petition, including the prayer as also the
grounds challenging the vires of the statute (b) File a fresh
petition on the same and subsequent cause of action,
incorporating all pleas, within the stipulated period of time,
during which period, the interim protection shall continue to
remain in operation.
Having given thoughtful consideration to the
submissions made at the Bar, we are of the considered view
that it would be prudent that the petitioners choose the later and
file a fresh petition.
Ordered accordingly.
Petitioners shall file a fresh petition on the same and
subsequent cause of action, incorporating all the pleas, more so,
Patna High Court CWJC No.10281 of 2012 dt.25-11-2021
factual in nature, in view of the intervening developments
which took place during the pendency of the present lis. This
the petitioners shall positively do within a period of eight
weeks from today. Till such time the petition is filed within the
aforesaid period, the interim protection granted in favour of the
petitioners shall continue to operate. As and when any such
petition is filed, the Registry shall immediately process the
same and positively list it before the appropriate Court within
three days.
Joint Registrar (List) to ensure compliance.
The writ petitions stand disposed of in the aforesaid
terms.
Interlocutory Application(s), if any, shall stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
Rajiv/veena-
AFR/NAFR
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