1. Invoking the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India, the petitioner herein namely Ambuja Cements Limited, a company incorporated under the provisions of the Indian Companies Act, 1956, has called in question legality, validity and correctness of the show cause notice issued under Section 22 (1) of the Chhattisgarh Valued Added Tax Act, 2005 (for short, 'the Act, 2005'), read with Section 13 of the Chhattisgarh Entry Tax Act, 1976 (for short, 'the Act, 1976'), for reassessment and for calculating the entry tax payable by the petitioner Company for the assessment years 2007-08, 2008-09 and 2009-10, and also eventually calls in question the final reassessment order passed during the pendency of the writ petition dated 18-7-2014 for the aforesaid years and finally also questioned the circular dated 16-6-2014 issued by the Commissioner, Commercial Tax, Chhattisgarh, Raipur.

2. The essential facts shorn of unnecessary details imperative to judge the correctness of the plea raised at the Bar are as under: -

2.1. The petitioner was granted mining lease by the State of Chhattisgarh for extracting lime stone for a period of 20 years. The petitioner made regular payment of royalty of lime stone extracted form the captive mines under the provisions of the Mines and Minerals (Regulation and Development) Act, 1957 time to time.

2.2. The petitioner Company was assessed for payment of entry tax for the years 2007-08, 2008-09 and 2009-10 on 24-8-2011, 30-8-2012 and 24-8-2013, respectively, and accordingly, entry tax was paid after taking the matter into appeal. It is the case of the petitioner that thereafter, the State vide the Chhattisgarh Entry Tax (Amendment) Act, 2014, has inserted Section 2 (fff) in the Act, 1976 by inserting the new definition of “Market Value” with effect from 1-4-2014. Thereafter, the Commissioner, Commercial Tax, issued a memo dated 16-6-2014 stating that the definition of “Market Value” in the Act, 1976 has been explained/clarified by the Amendment Act, 2014 which is made applicable with effect from 1-4-2014 stating that by the cement manufacturers, the amount of royalty is not being included for calculating the entry tax and therefore the cases in which the order for payment of entry tax has been passed, their examination is necessary and thereafter, the cases in which even the assessment order has been passed be reopened in exercise of power conferred under Section 22 (1) of the Act, 2005 and order of reassessment be passed. Thereafter, the Deputy Commissioner, Commercial Tax, on 9-7-2014 finding that he has reason to believe that entry tax in the respective years i.e. 2007-08, 2008-09 and 2009-10 has been under assessed, asked the petitioner Company to file reply and fixed the date of hearing on 18-7-2014. The petitioner Company filed reply stating inter alia that details have not been given in fulfillment of conditions given under Rule 30 (1)(e) of the Chhattisgarh Value Added Tax Rules, 2006 and requested for supply for reasons for such proceeding, but it appears that no reasons were supplied and the petitioner filed writ petition calling in question the respective show cause notices issued for three years for reassessment under Section 22 (1) of the Act, 2005. Thereafter, the writ petition came up for hearing on 26-8-2014 but could not be heard and it was listed on 4-9-2014 and in the meanwhile, on 3-9-2014, the order for reassessment for the aforesaid years was passed. Thereafter, the petitioner sought leave to amend the writ petition and the order of reassessment was permitted to be challenged by granting leave and accordingly, the order of reassessment for the respective years was also questioned in this writ petition.

2.3. In the writ petition, the main ground of challenge is that reassessment has been sought to be opened merely on the basis of alleged change in law which is applicable with effect from 1-4-2014 as the definition of “Market Value” as us