M/S. NTPC LIMITED Vs. THE STATE OF BIHAR
LAWS(PAT)-2016-12-73
HIGH COURT OF PATNA
Decided on
December 14,2016
M/S. Ntpc Limited
Appellant
VERSUS
THE STATE OF BIHAR
Respondents
Referred Judgements :-
IRC V. DUKE OF WESTMINSTER [REFERRED TO]BIHAR SUGAR MILLS ASSOCIATION V. THE STATE OF BIHAR [REFERRED TO]
A V FERNANDEZ VS. STATE OF KERALA [REFERRED TO]
JIYAJEERAO COTTON MILLS LIMITED BIRLANAGAR GWALIOR VS. STATE OF MADHYA PRADESH [REFERRED TO]
CALCUTTA GAS COMPANY PROPRIETARY LIMITED VS. STATE OF WEST BENGAL [REFERRED TO]
BURMAH SHELL OIL STORAGE AND DISTRIBUTION COMPANY OF INDIA LIMITED BELGAUM VS. BELGAUM BOROUGH MUNICIPALITY BELGAUM [REFERRED TO]
STATE OF MAHARASHTRA VS. MISHRIJAL TARACHAND LODHA [REFERRED TO]
COMMISSIONER OF SALES TAX MADHYA PRADESH INDORE VS. MADHYA PRADESH ELECTRICITY BOARD JABALPUR [REFERRED TO]
DIWAN BROS VS. CENTRAL BANK OF INDIA BOMBAY [REFERRED TO]
COMMISSIONER OF INCOME TAX BANGALORE COMMISSIONER OF INCOME TAX KERALA VS. B C SRINIVASA SETTY:SHRI SYED HUSSAIN SAHEB:M N SANKARANARAYANAN NAIR [REFERRED TO]
INDIAN ALUMINIUM CO VS. STATE OF KERALA [REFERRED TO]
COMMISSIONER OF WEALTH TAX GUJARAT III AHMEDABAD VS. ELLIS BRIDGE GYMKHANA [REFERRED TO]
MATHURAM AGRAWAL VS. STATE OF MADHYA PRADESH [REFERRED TO]
STATE OF ANDHRA PRADESH VS. NATIONAL THERMAL POWER CORPORATION LIMITED [REFERRED TO]
HANSRAJ AND SONS VS. STATE OF JAMMU AND KASHMIR [REFERRED TO]
BANK OF CHETTINAD LTD VS. COMMISSIONER OF INCOME TAX, MADRAS [REFERRED TO]
JUDGEMENT
RAMESH KUMAR DATTA,J. -
(1.)Heard learned counsel for the petitioners in all the cases and learned counsels for the State and for the Bihar State Electricity Board (now the Bihar Power Holding Company Ltd.).
(2.)All the writ applications raise a common issue and they have accordingly been heard together and are being disposed of by this common order with the consent of learned counsels for the parties at the stage of admission itself.
(3.)The challenge in the writ applications is to the assessment orders of different dates and consequential demand notices passed and issued by the Commercial Tax Officer in the cases of both NTPC and Kanti Bijlee Utpadan Nigam.
(2.)All the writ applications raise a common issue and they have accordingly been heard together and are being disposed of by this common order with the consent of learned counsels for the parties at the stage of admission itself.
(3.)The challenge in the writ applications is to the assessment orders of different dates and consequential demand notices passed and issued by the Commercial Tax Officer in the cases of both NTPC and Kanti Bijlee Utpadan Nigam.
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