Rajeev Ranjan Prasad, J.—These three writ applications are raising common questions for consideration, hence, on the request of the parties, we have heard these writ applications together and the same are being disposed of by this common judgment.

CWJC No.4624 of 2022

2. This writ application has been preferred for quashing the assessment order dated 22.12.2021 passed by the Joint Commissioner of State Taxes, Purnea Circle, Purnea under the provisions of Bihar Entry Tax Act, 1993 (hereinafter referred to as the ‘Act of 1993’) read with Bihar Value Added Tax Act, 2005 (hereinafter referred to as the ‘Act of 2005’) whereby and whereunder it has been held that the petitioner-company is liable to pay Rs.21,12,013/- for the financial year 2016-17 towards taxes/interest/fine/penalty. The petitioner has also prayed for quashing of the demand notice dated 22.12.2021 issued under Section 25 and 39 of the Act of 2005 by the Joint Commissioner whereby and whereunder a demand of Rs. 21,12,013/- has been raised against the petitioner-company for the financial year 2016- 17 on the basis of the impugned assessment order. The petitioner-company has further prayed for quashing of the reminder notice dated 01.02.2022.

CWJC No.4637 of 2022

3. In this writ application, the petitioner has prayed for identical reliefs. The assessment order dated 20.12.2021 passed by the Joint Commissioner of State Taxes, Purnea Circle, Purnea by which the petitioner-company has been held liable to pay Rs.5,78,195/- for the financial year 2016-17 towards taxes/fine/penalty, the demand notice dated 20.12.2021 issued under Section 25 and 39 of the Act of 2005 on the basis of the impugned assessment order and reminder notice dated 01.02.2022 issued by the Assistant Commissioner of State Tax, Purnea Division, Purnea for the payment of said amount are impugned in this writ application.

CWJC No.4785 of 2022

4. In this writ application the assessment order dated 28.12.2021 passed by the Joint Commissioner of State Taxes, Purnea Circle, Purnea by which the petitioner-company has been held liable to pay a fine of Rs.44500/- for the financial year 2016-17, the demand notice dated 28.12.2021 issued by the Joint Commissioner of State Taxes, Purnea Circle, Purnea and reminder notice dated 01.02.2022 issued by the Assistant Commissioner of State Tax, Purnea Division, Purnea are under challenge.

Brief Facts of the case

5. The petitioner-company is a Public Limited Company incorporated under the provisions of the Companies Act, 1956 having it’s registered office in the Qutab Institutional Area, New Delhi, India. It is said to be a leading manufacturer of flat and long products and has state of the art plants at Chandigarh, Derabassi, Kolkata, Orissa and other parts of India. Thus plants manufacture value-added products covering the entire steel value chain right from Coal Mining to manufacturing Pig Iron, DRI, Billets, HR Coils, CR Coils, GP/GC Sheets, Precision Tubes, Black Pipe/GI Pipe, Cable Tapes, Tor Steel, Carbon and Special Alloy Steel Wire Rods and Rounds conforming to IS and international standards.

6. The respondents conducted a scrutiny of the returned filed in ET-IV. It was found that the petitioner had shown a total receipt of Rs.1901485927.00/- as the import value and payment whereas in it’s return filed under the Act of 2005 the Intra-State sale and stock receipts have been shown at 1912717747.00/-. Thus, in respect of entry tax it was found that the petitioner had not correctly paid his entry tax. The petitioner was called upon to show cause but no satisfactory explanation could be furnished to the respondent authorities. In such circumstance, the assessment order was passed and the petitioner-company has been held liable to pay Rs.9,56,35,887/- on account of entry tax which is 5% of Rs.1912757747/-. The petitioner has been further held liable to pay a fine under Section 24(10) of the Act of 2005 read with Section 8 of the Act of 1993 which has been assessed at Rs.7,94,316/-