- (1.) HEARD Mr. Ajit Kumar, learned counsel appearing for the petitioner and Mr. Anoop Kumar Mehta, learned counsel appearing for the respondents.
(2.) THE petitioner, feeling aggrieved by the Wireless Message dated 6.5.2002, suspending supply of coal to it, filed the instant Writ Petition. The stand of the respondents in the counter -affidavit was, principally, that from 6.5.2002 coal supplies had been kept in abeyance in view of the letter of the Managing Director of Bihar State Credit and Investment Corporation Ltd. (BICICO) dated 22.4.2002 (Annexure 'A ' appended to the counter -affidavit). Mr. Anoop Kumar Mehta submits that even the Commissioner of Commercial Taxes, Muzaffarpur, by his letter dated 30.4.2002, had informed the Coal Company that the State Sales Tax Registration and Central Sales Tax Registration of the petitioner had been cancelled. The specific stand of the Coal Company at paragraph 4(g) of the counter -affidavit was that coal supplied cannot be resumed as BICICO had taken over the assets of the Coal Company on 20.4.2003. The stand of the Coal Company was replied to through a Supplementary Affidavit, filed on behalf of the petitioner in which it has been stated at paragraphs 6 and 7 that BICICO has returned the assets and that the Commercial Taxes Department has also lifted/recalled/cancelled its earlier orders. In support of the aforesaid contention, Mr. Ajit Kumar relies upon letters dated 21.9.2004 and 11.9.2004 as contained in Annexures 11 and 12. By Annexure 11, it is evident that the Manager and Legal Incharge has written to the Chief General Manager (Sales) informing him that it had been decided to hand over the assests back to the promoters since they have made part payment of the dues and had undertaken to clear the entire dues of BICICO. They, accordingly, requested that coal linkage be restored so that they can have no excuse in repayment of the dues of BICICO. The other letter dated 11.9.2004 (Annexure 12) is a letter of the Deputy Commissioner Incharge Commercial Taxes, Muzaffarpur addressed to the General Manager (Sales) of Central Coalfields Limited informing, interalia, that the decision to cancel the State Sales Tax and Central Sales Tax Registration have been ordered to be kept in abeyance.
(3.) IN reply to the aforesaid, the respondents have filed a Rejoinder wherein they have stated that the linkage of the petitioner stood snapped as per the terms and conditions of the earlier order of linkage since the petitioner had not lifted coal for more than 12 (twelve) months continuously.;