M.Y.EQBAL, J. - (1.) IN these writ petitions, since common questions of law and facts are involved, they have been heard together and are disposed of by this common judgment.
(2.) IN W.P. (T) No. 6377 of 2007, the petitioner -assessee has prayed for quashing the notice dated 20.2.2007 issued by the Joint Commissioner of Commercial Taxes (Admn.), Dhanbad Division, Dhanbad whereby he has initiated suo motu revision proceedings under Section 46(4) of the Bihar Finance Act, 1981 and further for a declaration that the impugned notice issued by the Joint Commissioner is bad in law and does not fulfill the mandatory requirement of the Act. The petitioner also seeks a direction upon the respondents to refund the excess amount realized from it by the respondents for which refund applications of the petitioner are pending before them. By filing amendment petition, the petitioner also sought for quashing the order dated 26.11.2007 passed by respondent No. 3 Joint Commissioner of Commercial Taxes by which he has set aside the revised assessment order dated 26.12.2003. In W.P. (T) No. 5892 of 2007, the petitioner has sought for a writ of mandamus directing the respondents to refund the entire amount in respect of the petitioners claim under the provisions of Section 15B of the Central Sales Tax Act for the assessment years 1984 -1985 to 2000 -2001 and also for the grant of interest. Pending the writ petition, by filing interlocutory applications amendment was prayed for in the writ petition seeking further relief for quashing the notice dated 26.11.2007 issued by Joint Commissioner of Commercial Taxes. Dhanbad purported to be under Section 46(4) of the Bihar Finance Act, 1981 on the ground, inter alia, that the Joint Commissioner has no jurisdiction to entertain application under Section 46(4) of the Bihar Finance Act, 1981 and further for quashing the final order dated 18.12.2007 passed by respondent No. 3. The Joint Commissioner by which he has set aside the revised assessment order.
(3.) IN W.P. (T) No. 5895 of 2007, similar relief has been sought for by the petitioner seeking direction upon the respondents to refund the excess amount realized from the petitioner under the provisions of the Bihar Finance Act, 1981 for the assessment years 1984 -1985 to 2000 -2001 together with interest @ 9% p.a. In this case also, by filing amendment petition, prayer has been made for quashing the order dated 26.11.2007 passed by Joint Commissioner on an application for revision filed by the Deputy Commissioner of Commercial Taxes, Dhanbad and further, for quashing the order dated 18.12.2007 by which the Joint Commissioner set aside the revised assessment order.;