- (1.)HEARD learned counsel for the parties. In these batch of five writ petitions prayer sought for by the petitioner is similar in nature, therefore with the consent of learned counsel for the petitioner as well as learned counsel appearing on behalf of the respondents, all the writ petitions are taken up together and stands disposed of by this common judgment.
(2.)IN the instant writ petitions, petitioner - company seeks refund of the professional tax amount collected from different areas under Central Coalfields Limited by the Hazaribag Mines Board. The details of the professional taxes sought to be refunded in the writ petitions are given below: - JUDGEMENT_310_TLJHAR0_2013.htm The above professional taxes have been imposed by virtue of Hazaribag Mines Board Profession Tax Bye Laws, 2003 by the State Government. The validity of the Hazaribag Mines Board Profession Tax Bye Laws, 2003 was challenged in this Court in the case of Coal Mines Officers Association of India Vrs. State of Jharkhand and others and analogous cases reported in 2006(4) JLJR 689. The Hazaribag Mines Board Profession Tax Bye Laws, 2003 was struck down by the Division Bench of this Court in the decision reported in the case of Coal Mines Officers Association of India Vrs. State of Jharkhand and others and analogous cases. While striking down the Hazaribag Mines Board Profession Tax Bye Laws, 2003 in para 13 the Division Bench has considered the question of refund of the taxes collected from the Central Coalfields Limited. The Division Bench has held in para 13 as under: -
"Para 13: - From the aforesaid fact, it will be evident that because of the notification issued by the State of Jharkhand dated 29th May, 2003 framing bye -laws, 2003 and the intimation given to M/s CCL, the professional tax was collected by M/s CCL. It is not in dispute that Hazaribagh Mines Board is a creature of the State Government, created under Hazaribag Mines Board Act. It is the State Government, which has made provision under the said Act to generate fund. As per the said Act, the State Government is to release grant in favour of Hazaribag Mines Board for its survival. Thus, according to us, it will be the liability of the State Government to pay back and refund the professional tax already collected from one or other petitioner in favour of Hazaribagh Mines Board, Hazaribagh. The respondent - State of Jharkhand is, accordingly, directed to refund the amount of professional tax, as may have been collected from one or other petitioner, immediately. Concerned petitioner(s) may claim for such refund from the concerned department of the State of Jharkhand, enclosing a copy of the relevant evidence in support of payment of professional tax already made by such petitioner(s). The respondent - State of Jharkhand , if so required, may make appropriate verification from M/s CCL and will refund the admitted amount. All the writ petitions are allowed , with the aforesaid observations and directions. However, in the facts and circumstances, there shall be no order as to costs".

By considering the question of refund of the amount of professional tax the Division Bench has clearly held that concerned petitioner(s) may claim for such refund from concerned department of State of Jharkhand enclosing the copy of relevant evidence in support of payment of professional tax already made by the petitioner(s). The respondent - State of Jharkhand was required to make appropriate verification from M/s CCL and will refund the admitted amount.

(3.)THE prayer made in all these writ petitions filed by M/s CCL seeking for refund of the professional taxes said to have been paid by the M/s CCL to the Hazaribag Mines Board is not in accordance with the direction issued by the Division Bench. As per the decision of the Division Bench only the concerned petitioner(s) may claim for such refund from the concerned department of the State of Jharkhand enclosing the copy of the evidence in support of payment of professional Tax already paid by such petitioner(s).