TMI Blog2020 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 22.12.1995 and Notification-S 0 No.: 57 dt.02.03.2000 issued under the Industrial Policy, 1995 - petitioner fairly concedes that with the passage of time, present petition has become infructuous inasmuch as there is change with respect to the position of law - HELD THAT:- This issue can be agitated by the petitioner first with the appropriate authority and thereafter before the appropriate f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued under the Industrial Policy, 1995 as such provision will be ultra vires the provisions of the Constitution of India; [ii] For a declaration that the provision of the Bihar Value Added Tax Ordinance, 2005 to the extent it denies the benefit to the Industrial Units granted exemption in exercise of statutory power by the State Government to that extent, it will not be applicable in relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a declaration to read down the provisions of the Bihar Value Added Tax Ordinance, 2005 and to allow the Petitioners to avail the benefit of exemption for the remaining period in terms of the Government Notification S 0 No: 479 dt. 22.12.1995 and S.O No: 57 dt. 02.03.2000; [vi] For a declaration that the provisions of the Bihar Value Added Tax Ordinance, 2005 will not be applicable to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called alternative provided in Section 96[3][b] of the Bihar Value Added Tax Ordinance, 2005 read with Rule 57 of the Bihar Value Added Tax Rules, 2005 option for deferment from payment of tax is arbitrary discriminatory; and for any other relief[s] for which the Petitioners may legally be found entitled to in the facts of the present case. Learned counsel for the petitioner fairly concede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting out their grievances of discrimination with regard to conferment of benefits under the relevant Statute/Policy, the same shall be considered and decided in accordance with law expeditiously and preferably within a period of three months thereafter. Petition stands disposed of in the above terms. Interlocutory Application, if any, shall stand disposed of. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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