D. K. Sen, C. J.

1. The material facts in this proceeding are inter alia, that m/s Dhanbad Flour Mills, the petitioner, a partnership firm, owns and runs a flour mill where wheat is crushed and various products, like Atta, Maida, Sujji, and bran are produced.

2. The Deputy Commissioner of Commercial Taxes, Urban Circle, dhanbad the respondent No.3 herein, by his memorandum dated the 28th december, 1985, called upon the petitioner to deposit an amount of additional tax outstanding under Sec.6 of the Bihar Finance Act, 1981, on the sale of atta Maida and Sujji by the petitioner by the 11th January, 1986, failing which it was stated that penalty under Sec.16 (9) of the said Act would be imposed on the petitioner.

3. In answer to the said memorandum the petitioner filed on objection before the respondent No.3 contending, inter alia, that no additional tax could be levied on the sale of Atta, Maida and Sujji, inasmuch as they were declared goods under Sec.14 of the Central Sales Tax Act, 1956 , as goods of special importance of inter-state trade or commerce. It was contended further that by a notification issued by the Government of Bihar dated the 28th October, 1981, all declared goods under Sec.14 of the Central Sales Tax Act.1956, have been exempted from the levy of additional tax under Sec.6 of the Bihar finance Act, 1981.

4. It was contended further that the items Atta, Maida and Sujji, were essintially cereals and as such came within the ambit of Sec.14 of the central Sales Tax Act, and were not exigible to the said additional tax. In support of such contention the petitioner relied on decisions of this Court as also of the Bombay High Court. The petitioner contended that it was not liable to pay any additional tax on the sale of Atta, Maida and Sujji.

5. By his order dated the 6th January, 1986, the respondent No.3 rejected the contention raised by the petitioner in its objection and affirmed the demands of additional tax for the assessment years 1981-82 to 1984-85. He called upon the petitioner to deposit additional tax demanded by the 11th january, 1986.

6. The petitioner filed this civil writ petition in this Court on the 9th january, 1986. On the 10th January, 1986, an interim order was passed in this proceeding staying recovery of the disputed tax during the pendency of the proceedings.

7. In this civil writ petition the petitioner has reterated the contentions raised before the respondent No.3 in its written objection. The petitioner contends further that the products, Atta, Maida and Sujji, are essentially cereals as will appear from the meaning of the expression cereal, as given in the dictionary, and also held in various reported decisions of the Court in India.

8. The petitioner also referred to various other writ petitions on the same question which had been admitted in this Court and orders of stay had been passed in as such proceeding.

9. One Shambhu Sharan, Special officer in the Department of Commercial Taxes, Bihar, presently posted at Patna, has affirmed a counter affidavit on the 9th April, 1986, which has been filed in answer to the writ petition. It is, inter alia, contended in the said affidavit that the items atta, Maida and Sujii do not fall within the parameter of Sec.14 of the Central Sales Tax Act, 1956, as the article falling under cereals have been specified and identified. It is contended that it was not open to the writ petition to expand the scope and ambit of the said Sec.14 and include therein Atta, Maida and Sujji. The same would amount to amendment of the section.

10. It is contended that inasmuch as the items, Atta, Maida and Sujji, were not included in the list of declared goods under Sec.14 of the Central sales Tax Act, 1956, the said items have been included in a separate category by the Government of Bihar by notification No.14545 dated the 26th december, 1977, in Entry No.11 where the items Atta, Maida and Sujji, were made exigible to sales tax and additional sales tax at spec