- (1.) IN these applications, the petitioners seek a direction upon the respondents for refund of certain amounts which the petitioners deposited by way of Entry Tax. By order dated 24.07.2007, this Court in the similar writ petition being WP(T) No. 1277 of 2007 passed the following order:
(2.) "Heard the counsel for the parties. In this writ application the petitioner seeks direction upon the respondents to refund a sum of Rs. 81, 75000.00 to the petitioner which was deposited by it by way of entry tax under protest between the period 30.7.2003 to 17.3.2004 together with interest. The said entry tax was deposited under the provisions of the Bihar Taxes on Entry of Goods into Local Areas (for Consumption, Use or Sale Therein) Act, 1993.
(3.) THE petitioner challenged the vires of the aforesaid Act by filing WPT No. 2937/2003. The writ petition was listed before the Division Bench and it was admitted on 9.7.2003. By order dated 4.8.2003, the Division Bench ordered that payment of tax, if any, made by the petitioner shall be subject to result of the writ petition. The writ petition was finally heard by the Division bench of this Court and judgment was delivered on 23.8.2006 whereby Section 3 of the said Act including the amendment made therein was declared ultra vires and it was held that the respondents cannot enforce the provisions of the said Act.;