Samarendra Pratap Singh, J.

M/s Premier Irrigation Adriteck Pvt. Limited, which is petitioner in both the writ application, has challenged the order, dated 2.9.2013, passed by the Deputy Commissioner, Commercial Taxes, Patna Circle, respondent no.2, levying entry tax, for the two periods, namely, 2009-10 and 2010-11, along with 100% penalty for each of the two periods. Prayer has also been made for a declaration that in absence of amendment made in Section 8 of Bihar Entry Tax Act, 1993, adopting the relevant provisions of Bihar VAT Act, 2005, the respondents cannot exercise any authority under Section 8 of Bihar Entry Tax Act, 1993, vis-à-vis the provisions of Bihar VAT Act, 2005.

2. The plea of the petitioner is based on the premises that the relevant provisions of Bihar Finance Act, 1981, and the rules framed thereunder, with respect to assessment, reassessment and penalty, which have been made applicable to Bihar Entry Tax Act, 1993, stand repealed and replaced by Bihar VAT Act, 2005, and that the corresponding provisions, embodied under the 2005 Act with respect to assessment, penalty, etc., have not been incorporated or made applicable to Bihar Entry Tax Act, 1993. As such