Mihir Kumar Jha, J. - (1.) THIS appeal is directed against the order dated 13.1.2012 passed by the Official Liquidator, High Court Patna in Company Petition No. 3 of 1984, whereby and whereunder, the claim of the Deputy Commissioner, Commercial Tax, Sasaram Circle, Sasaram, Rohtas against the Rohtas Industries, the company under liquidation, has been though allowed to the tune of Rs. 11,06,22,706/ - but has been classified as "ordinary".
(2.) THE case of the appellant State of Bihar, is that his claim is though covered by the provision of Central Sales Tax Act and Bihar Sales Tax Act which being the dues of tax against the company under liquidation does not fall into the category of debt and, in fact, is the statutory commitment of a citizen towards the state. In this regard, learned counsel for the appellant has placed reliance on Section 17 of the Central Sales Tax Act which, according to him, enjoins upon the Official Liquidator of the Company to not part with any assets of the company or the properties in his hand until he has set aside such amount equal to the amount notified as payable by way of tax. Learned counsel for the appellant, in this regard, has placed reliance on a judgment of the Apex Court in the case of Imperial Chit Fund Pvt. Ltd. Vs. Income Tax Officer, Ernakulam reported in : 1996 (8) SCC 303 which, according to him, would completely cover the case of the appellant, inasmuch as, in the aforesaid judgment, the Apex Court had considered the effect of Section 178 of the Income Tax Act which is pari materia Section 17 of the Central Sales Tax Act.
(3.) LEARNED Counsel for the Appellant State of Bihar on the basis of the judgment of the Full Bench of Andhra Pradesh High Court in the case of Income Tax Officer, B -Ward, Company Circle, Hyderabad Vs. Official Liquidator reported in : 101 ITR 470 has also emphasized that for realization of the dues of tax (in that case income tax) the government has to be treated as a secured creditor.;