Tarun Kumar Basu, J. - (1.) In this application the petitioner, National Jute Manufacturers Corporation Ltd., Unit Alexandra, challenges an order of the Commercial Tax Officer, Lyons Range Charge, dated 18th March, 1981. The fact relating to the passing of the impugned order may be briefly stated.
(2.) By a Central Act called the Jute Companies (Nationalisation) Act, 1980 (No. 62 of 1980) (hereinafter referred to as the Act), the undertakings of jute companies whose names appear in the First Schedule to the Act were nationalised. It appears that by virtue of Section 3 of the said Act those undertakings stood vested in the Central Government on the appointed day.
(3.) By virtue of Section 6 of the Act the undertaking which vested in the Central Government appear to have, by operation of law, vested in the petitioner-Corporation.;