G. C. Bharuka, J.

These four writ application have been filed by the petitioners for issuance of an appropriate writ and/or directions restraining the Respondents from collecting any amount as income-tax in respect of the purchases of country spirit made by them from different warehouses in the State of Bihar as licensed retail vendors under the provisions of section 206C of the Income-tax Act, 1961 (hereinafter to be referred to as 'the Act' only).

2. Admittedly the petitioners had been holding licences for such period which has already expired on 31st March, 1992.

3. The obligation on the seller to collect income-tax at source had been provided under Section 206C of the Act read with Section 44AC thereof. The Finance Act, 1992, has deleted section 44AC and sub-section(1) to Section 206C has been substituted by a new sub-section.

The present set of cases are governed by the provisions as they existed till 31st March, 1992. After a thorough consideration of the then provisions, this Court in the case of State of Bihar and another Vs. The Commissioner of Income-tax, Bihar (C.W.J.C. No. 2429 of 1992 disposed of on 15th May, 1992) has held that with respect to the supplies of cou