Arijit Pasayat, J. - (1.) Challenge in this appeal is to the legality of judgment rendered by a Division Bench of the Patna High Court.
(2.) Appellant questioned legality of the notices issued on 30.5.2002 and 24.6.2002 by the Deputy Commissioner, Commercial Taxes, Patna Special Circle, Patna (Respondent No. 3) proposing to levy tax for the assessment years 1998-99, 1999-2000 and 1.4.2000 to 14.11.2000 under the Bihar Finances Act, 1981 (in short the Act) before the High Court. Notices were issued on the purported basis that the appellant was not entitled to adjustment of tax paid under the Bihar Tax on Entry of Goods into Local Areas for Consumption, use or Sale Therein Act, 1993 (hereinafter referred to as the Entry Tax Act). The High Court upheld validity of the notice and action taken by concerned respondents.
(3.) Factual position in a nutshell is as follows: Appellant is a public limited company registered under the c(in short the Act) and has two manufacturing units -one at Sindri and another at Jhinkpani. Prior to bifurcation of the erstwhile State of Bihar the units were registered under the Act and as well as under the Entry Tax Act and the consolidated registration was made at Patna Special Circle, under the Act. On 15th November, 2000, the erstwhile State of Bihar was bifurcated into two States, namely, State of Jharkhand and the State of Bihar and the said two manufacturing units of the appellant now have fallen in the State of Jharkhand. ;