TaxTMI 
TaxTMI 
2011 (7) TMI 1029
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....tax is of the said respondents alone being the importer of goods into the State of Bihar from outside and for other ancillary reliefs. The petitioner claims that it is a company situated at Haryana engaged in design, engineering, supply, erection, commissioning and performance testing of boilers, sugar plants and co-Gen plants and it also undertakes engineering procurements & construction contracts. The learned counsel for the petitioner submitted that three tender enquiries with respect to a sugar plant at Lauriya West Champaran, Bihar; an integrated 20 M.W. cogeneration power plant at Lauriya, West Champaran, Bihar and an integrated sugar plant at Sugauli, East Champaran, Bihar, were floated by HPCL, which were awarded by HPCL Biofuels Limited vide separate orders dated October 22, 2009 and in the instruction of bidders, Part B (clause 17), it was mentioned that at the time of placement of purchase order, the engineering procurement construction (EPC) contract will be divided into three parts, namely, supply contract, works contract and service contract. The petitioner submitted its offer for all the three tender enquiries and became successful and was, accordingly, awarded all....
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....4 of the agreement between the parties (annexure 1). In this regard, he relied upon four decisions of the apex court and one decision of the Patna High Court in case of Titagarh Paper Mills Ltd. v. Orissa State Electricity Board reported in [1975] 2 SCC 436, in case of Bisra Stone Lime Company Ltd. v. Orissa State Electricity Board reported in [1976] 2 SCC 167, in case of State of U. P. v. Bridge & Roof Co. (India) Ltd. reported in [1997] 104 STC 78 (SC); [1996] 6 SCC 22, in case of Pimpri Chinchwad Municipal Corporation v. Gayatri Construction Company reported in [2008] 8 SCC 172; as well as in case of Ashok Kumar Choudhary v. Hindustan Petroleum Corporation Ltd. reported in [1989] PLJR 1108. The learned counsel for respondent Nos. 1 and 2 also relied upon various clauses of the agreement and stated that, admittedly, the petitioner is paying sales tax and other taxes and hence it is liable to pay entry tax also. In this connection, he relied upon three decisions of the apex court in case of Numaligarh Refinery Ltd. v. Daelim Industrial Co. Ltd. reported in [2007] 8 SCC 466, in case of Indure Limited v. Commercial Tax Officer reported in [2010] 34 VST 509 (SC); [2010] 9 SCC 461; a....
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....violation of article 14 of the Constitution of India is also involved in this case and the law is well-settled that in case of infraction or violation of fundamental right, the plea of alternative remedy cannot be pressed into service against the exercise of the writ jurisdiction by the court under article 226 of the Constitution of India. It has also been held that if the impugned order suffers from non-observance of the principle of natural justice, the court can interfere even in a case where the alternative remedy is available. Reference in this connection may be made to a Division Bench decision of this court in case of Indian Oil Corporation Ltd. v. State of Bihar reported in [2006] 3 PLJR 146. In case of Kayne Construction Private Ltd. v. Syndicate Bank reported in [1998] 2 PLJR 154, it has been held that when the pleadings have changed hands and substantial progress has been made in the case, there is no occasion for the court to throw out the writ petition on the ground of alternative remedy. In the instant case also both the contesting parties have filed their respective pleadings on affidavit with their evidences and their learned counsel have argued their respective cl....
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....upon by learned counsel for the respondents in case of Titagarh Paper Mills Ltd. [1975] 2 SCC 436, in case of Bisra Stone Lime Company Ltd. [1976] 2 SCC 167, in case of State of U.P. v. Bridge & Roof Co. (India) Ltd. [1997] 104 STC 78 (SC); [1996] 6 SCC 22, in case of Pimpri Chinchwad Municipal Corporation [2008] 8 SCC 172, as well as in case of Ashok Kumar Choudhary [1989] PLJR 1108 are not applicable to the facts and circumstances of the case as they are concerned with the arbitration clauses specifically included subject-matter of the said disputes. Accordingly, the objections of the respondents in this regard are not sustainable in law. Hence in these circumstances, it is held that this writ petition is maintainable inspite of the presence of an arbitration clause in the agreement between respondent Nos. 1 and 2 and IJT, which is a component of the petitioner. From the agreement and purchase order dated October 22, 2009 (annexure 1), it is quite apparent that there were separate contracts with regard to supply portion, works portion and service portion, for which separate provisions, consideration money and damages have been included. In the instant case, works portion and ser....
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....or any other person, who brings or causes to be brought into the local areas such scheduled goods whether on his own account or on account of his principal or takes delivery or is entitled to take delivery of such goods on such entry; provided no tax shall be leviable in respect of entry of such scheduled goods effected by a person other than a dealer if, the value of such goods does not exceed 25,000 in a year. The term "dealer" is defined under section 2(e) of the Bihar Finance Act, 1981, meaning any person, who carries on the business of buying, selling, supply or distributing goods, directly or indirectly, for cash, or for deferred payment, or for commission, remuneration or valuable consideration including a local authority, a body corporate, a company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons, which carries on such business. Furthermore section 26(2) and (3) of the said Act provides restrictions on collection of tax, etc., by dealers and also provides that no registered dealer shall collect from any person any amount, except in a case in which and to the extent of which such dealer is liable to pay tax unde....