- (1.) HEARD Mr. B. Poddar, learned counsel for the petitioner and learned Government Advocate.
(2.) IN this writ application the petitioner seeks a declaration that the petitioner's unit is entitled for deferment of the amount of sales tax for a period of 5 years i.e. from 2000 -2001 to 2004 -2005 and further restraining the respondents from insisting upon and/or from realising the amount of sales tax for the aforesaid period of 5 years inasmuch as the petitioner is entitled to the benefit of deferment of sales tax under the Industrial Police, 1995. The fact of the case lies in a narrow compass. The petitioner is a small scale industrial unit and is doing the business of refractories. The case of the petitioner is that it is a registered dealer having registration No. RN (S) 149(R) granted under Section 14 of the Bihar Finance Act. The Government of Bihar came up with an. Industrial Policy known as Industrial Policy 1995. The said policy lays down the provision for removing the sickness in the industrial sector and a policy was formulated by the Government for removing the sickness in the small scale industrial sector. The High Power Committee was constituted consisting of 12 members under the Chairmanship of Director of Industries with a view to expedite the speedy rehabilitation of sick units and also small scale units. The petitioner's case is that its unit became sick industrial unit due to financial crunch and as such, reference was made to the apex body for declaring the unit a sick industrial unit. The Director of Industries, Government of Bihar, declared and registered the petitioner's unit as a sick industrial unit and the petitioner was directed to submit rehabilitation package. The petitioner accordingly submitted rehabilitation package, which was duly approved in the 14th meeting of the Members of the Apex Committee held on 11.4.2000 in which the Joint Commissioner of Commercial Taxes took part as a representative of Finance Department and a specific resolution was passed in respect of the approval of deferment of sales tax for the period of 5 years. It is contended that inspite of the above fact the respondent No. 4 Deputy Commissioner of Commercial Taxes asked the petitioner to immediately deposit the amount of sales tax for the month of May, 2000, as the petitioner has not forwarded any notification issued by the Commercial Taxes Department to show that the sick unit is entitled for deferment of sales tax. The petitioner said to have filed a detailed petition before the Joint Commissioner of Commercial Taxes but the latter rejected the aforesaid petition on the ground that the same is not in accordance with law.
(3.) THE respondent -Commercial Taxes Department filed a counter affidavit stating, inter alia, that the petitioner cannot avail the facilities of deferment of tax on the ground that such facilities have been approved by a Committee appointed under the Industrial Policy Resolution. It is stated that the resolution of the Apex Committee is not binding on the Commercial Taxes Department and unless notification to that effect is issued by the Government iii terms of the resolution, no benefit could be given to the petitioner.;