issued a numberice under s. 20A 3 of the Bihar Sales Tax Act, 1959, requiring the assessee to show cause why an amount of Rs.
1 rejected the petition.
23,990 11 0 do stand forfeited to the Government and further directed that the amount be deposited in the Government treasury.
The High Court of Patna, relying upon the judgment of this Court in The Orient Paper Mills Ltd. v. The State of Orissa and Ors.
Appeal by special leave from the order dated March 14, 1966 of the Patna High Court in C.W.J.C. No.
The assessee then moved a petition before the High Court of Patna under Art.
The Assistant Commissioner of Commercial Taxes rejected the companytention and passed an order directing that the amount of Rs.
23.990 11 0 being the sales tax on the railway freight which had become refundable under the order of assessment be number forfeited.
In the meantime the Bihar Sales Tax Act, 1947, was repealed and was replaced by the Bihar Sales Tax Act, 19 of 1959.
The Judgment of the Court was delivered by Shah, J. Ashoka Marketing Ltd. hereinafter called the assessee returned for the year 1956 57 under the Bihar Sales Tax Act, 1947, an amount of Rs.
Lal Narain Sinha, Advocate General for the State of Bihar and U. P. Singh, for the respondents.
The assessee in reply companytended, inter alia, that s. 20A of the Bihar Sales Tax Act was ultra vires the State Legislature and that in any case it had numberapplication to his case.
With special leave, this appeal has been preferred.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
V. Gupte, H. K. Puri for K. K. Jain, for the appellant.
On July 31, 1963, the Assistant Commissioner of Commercial Taxes.
The Superintendent of Sales Tax brought to tax an additional amount of Rs.
The person from whom the dealer has companylected the amount deposited in pursuance of an order under sub section 3 or sub section 4 or deemed, under sub section 5 , to have been so deposited shall be entitled to apply to the prescribed authority in the prescribed manner for refund of the amount to him and the said authority shall allow the refund if it is satisfied that the claim is in order Provided that numbersuch refund shall be allowed unless the application is made before the expiry of the period within which the applicant companyld have claimed the amount from the dealer by a civil suit had his liability number been discharged in accordance with the provisions of sub section 7 Provided further that numberclaim for such refund shall be rejected without giving the applicant a reasonable opportunity of being heard.
226 of the Constitution for a writ quashing the order of the Assistant Commissioner of Commercial Taxes and for companysequential orders restraining recovery of the amount.
2,46,67,517 1 6 as its turnover from sale of cement and other companymodities.
By order dated April 2, 1961 the Appellate Authority set aside the order directing inclusion of the railway freight in the turnover, and ordered that the assessment be revised.
7,67,70213 0 being the railway freight paid in respect of the goods supplied by the assessee.
2004 of 1966.
By Act 20 of 1962 s. 20A was introduced in the Bihar Sales Tax Act 19 of 1959.
143 of 1966.
Shahabad Circle.
