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IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(T) No. 4397 of 2014 - --------
TATA CHEMICALS LIMITED, a company duly registered under the Indian Companies Act, 1913, Bazar Samiti, Parsudih, having its registered office at Bombay House, 24 Fort, Mumbai-400001 Homi Mody Street, (Maharashtra) and its principal place of business in the State of Jharkhand at C/o M/s Mitti Sona, Jamshedpur, East Singhbhum, through its Manager (Taxation), Bazar Samiti Parsudih, Shri Nirmalya Roychoudhury, S/o Late Ramaranjan Roychoudhury, resident of T-8, Nabadarsha, Srimantapur, Birati, Kolkata- 700 134 (West Bengal), P.O.Nilachal, P.S. Airport, District 24 Parganas (North), West Bengal ..…
Petitioner(s)
Versus
1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
3. Deputy Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
4. Assistant Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
5. Commercial Taxes Officer, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
6. Comptroller & Auditor General of India, having his office at
9, Dindayal Upadhyay Marg, New Delhi-110024.
7. Principal Accountant General (Audit), Jharkhand, Doranda, Ranchi. .....Respondent(s)
with W.P.(T) No. 6562 of 2012 ---------
HINDALCO INDUSTRIES LIMITED, a company duly registered under the Companies Act, 1956 having its registered office at Century Bhavan, 3rd Floor, Dr. Annie Besant Road, Worli, Mumbai-400 030 through its Deputy General Manager- Accounts Shri Udayan Sarkar, S/o Late Suhrid Sarkar, resident of Qr. No. TA-1, Hindalco Colony, Chotamuri-
835101, P.O. Chotamuri, P.S. Silli, District Ranchi ..… Petitioner(s)
Versus
1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi, having its office at Commercial Taxes Building, Court Compound, Ranchi, P.O. & P.S.
Ranchi, District Ranchi.
3. Deputy Commissioner of Commercial Taxes, Ranchi South Circle, Ranchi, having its office at Commercial Taxes Building, Court Compound, Ranchi, P.O. & P.S. Ranchi, District Ranchi.
4. Assistant Commissioner of Commercial Taxes, Ranchi South Circle, Ranchi, having its office at Commercial Taxes Building, Court Compound, Ranchi, P.O. & P.S. Ranchi, District Ranchi.
5. Commercial Taxes Officer, Ranchi South Circle, Ranchi, having its office at Commercial Taxes Building, Court Compound, Ranchi, P.O. & P.S. Ranchi, District Ranchi.
6. Comptroller & Auditor General of India, having his office at
9, Dindayal Upadhyay Marg, New Delhi-110024.
7. Principal Accountant General (Audit), Jharkhand, Doranda, Ranchi. .....Respondent(s)
with W.P.(T) No. 4415 of 2014 - --------
TATA CHEMICALS LIMITED, a company duly registered under the Indian Companies Act, 1913, having its registered office at Bombay House, 24 Fort, Mumbai-400001 (Maharashtra) and its principal place of business in the State of Jharkhand at C/o M/s Mitti Sona, Bazar Samiti, Parsudih, Jamshedpur East Singhbhum, through its Manager (Taxation), Shri Nirmalya Roychoudhury, S/o Late Ramaranjan Roychoudhury, resident of T-8, Nabadarsha, Srimantapur, Birati, Kolkata- 700 134 (West Bengal), P.O. Nilachal, P.S. Airport, District 24 Parganas (North), West Bengal ..… Petitioner(s)
Versus
1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.
2. Joint Commissioner (Admn), of Commercial Taxes Jamshedpur Division, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
3. Deputy Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
4. Assistant Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
5. Commercial Taxes Officer, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
6. Comptroller & Auditor General of India, having his office at
9, Dindayal Upadhyay Marg, New Delhi-110024.
7. Principal Accountant General (Audit), Jharkhand, Doranda, Ranchi. .....Respondent(s)
with W.P.(T) No. 6226 of 2014 - --------
M/S BALASHRI METALS PRIVATE LIMITED, a private limited company, duly registered under the Companies Act, 1956, at present having its registered office at 25, Chinar Park, 4F Destiny Tower, Kolkata-700157 (West Bengal), earlier during the relevant period at 16 N.S.Road, 2nd Floor, Kolkata- 700001 (West Bengal) and its principal place of business in the State of Jharkhand at Bongabar, Bharech Nagar, Ramgarh, through its Director, Shri Shyam Sundar Choudhary, S/o Late Jugal Kishore Choudhary, resident of Gola Road, P.O. & P.S. Ramgarh Cantt., District Ramgarh, Jharkhand ..… Petitioner (s)
Versus
1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Hazaribagh Division, Hazaribagh, having its office at Sales Tax Office, P.O.,P.S. and District Hazaribagh.
3. Deputy Commissioner of Commercial Taxes, Ramgarh Circle, Ramgarh, having its office at Sales Tax Office, P.O. &
P.S. Ramgarh Cantt., District Ramgarh.
4. Assistant Commissioner of Commercial Taxes, Ramgarh Circle, Ramgarh, having its office at Sales Tax Office, P.O. &
P.S. Ramgarh Cantt., District Ramgarh.
5. Commercial Taxes Officer, Ramgarh Circle, Ramgarh, having its office at Sales Tax Office, P.O. & P.S. Ramgarh Cantt., District Ramgarh.
6. Comptroller & Auditor General of India, having his office at
9, Dindayal Upadhyay Marg, New Delhi-110024.
7. Principal Accountant General (Audit), Jharkhand, Doranda, Ranchi.
.....Respondent(s)
with W.P.(T) No. 486 of 2015 - --------
TATA CHEMICALS LIMITED, a company duly registered under the Indian Companies Act, 1913, having its registered office at Bombay House, 24 Homi Mody Street Fort, Mumbai- 400001 (Maharashtra) and its principal place of business in the State of Jharkhand at C/o M/s Mitti Sona, Bazar Samiti, Parsudih, Jamshedpur East Singhbhum, through its Manager (Taxation), Shri Nirmalya Roychoudhury, S/o Late Ramaranjan Roychoudhury, resident of T-8, Nabadarsha, Srimantapur, Birati, Kolkata- 700 134 (West Bengal), P.O. Nilachal, P.S. Airport, District 24 Parganas (North), West Bengal ..… Petitioner(s)
Versus
1. State of Jharkhand, through the Commissioner of Commercial Taxes, Jharkhand, Ranchi, having its office at Project Building, Dhurwa, Ranchi P.O. Dhurwa, P.S. Hatia, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
3. Deputy Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
4. Assistant Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O.
& P.S. Sakchi, District East Singhbhum.
5. Commercial Taxes Officer, Singhbhum Circle, Jamshedpur, having its office at Sales Tax Office, P.O. & P.S. Sakchi, District East Singhbhum.
6. Comptroller & Auditor General of India, having his office at
9, Dindayal Upadhyay Marg, New Delhi-110024.
7. Principal Accountant General (Audit), Jharkhand, Doranda, Ranchi. .....Respondent(s)
with W.P.(T) No. 2324 of 2016 ---------
M/s Larsen & Toubro Ltd., a Company incorporated under the Indian Companies Act, 1956 having its registered office at L&T House, Ballard Estate, P.O. Box :278, P.S-D.N. Road, Mumbai-400 001 having its branch office at 2nd Floor, Akashdeep Plaza, P.O-Golmuri, P.S-Sidhgora, Jamshedpur 831003 through its Manager- Indirect Taxes Manab Basak, son of Sri Santosh Basak, Resident of 123, P.N. Mukherjee Rood, sukehar, Kolkata-700115 ..… Petitioner(s)
Versus
1) The State of Jharkhand
2) Commissioner, Commercial Taxes Department Government of Jharkhand, Ranchi, having his office at project Building, HEC Dhurwa, Ranchi.
3) The Joint Commissioner of Commercial Taxes (administration) Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O. and P.S Sakchi, Jmashedpur, District Singhbhum (east).
4) Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O.
and P.S Sakchi, Jmashedpur, District Singhbhum (east).
5) The Assistant Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O. and P.S Sakchi, Jmashedpur, District Singhbhum (east).
6) The Comptroller and Auditor General of India having his office at 9 Deen Dayal Upadhyay Marg New Delhi. PIN-
110024
7) Accountant general, (Bihar and Jharkhand) having his office at A.G Office, P.O Hinoo P.S- Doranda Ranchi. PIN
834002. .....Respondent (s)
with W.P.(T) No. 2325 of 2016 - --------
M/s Larsen & Toubro Ltd., a Company incorporated under the Indian Companies Act, 1956 having its registered office at L&T House, Ballard Estate, P.O. Box :278, P.S-D.N. Road, Mumbai-400 001 having its branch office at 2nd Floor, Akashdeep Plaza, P.O-Golmuri, P.S-Sidhgora, Jamshedpur 831003 through its Manager- Indirect Taxes Manab Basak, son of Sri Santosh Basak, Resident of 123, P.N. Mukherjee Rood, sukehar, Kolkata-700115 ..… Petitioner(s)
Versus
1) The State of Jharkhand
2) Commissioner, Commercial Taxes Department Government of Jharkhand, Ranchi, having his office at project Building, HEC Dhurwa, Ranchi.
3) The Joint Commissioner of Commercial Taxes (administration) Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O. and P.S Sakchi, Jmashedpur, District Singhbhum (east).
4) Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O.
and P.S Sakchi, Jmashedpur, District Singhbhum (east).
5) The Assistant Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur having his office at revenue building, P.O. and P.S Sakchi, Jmashedpur, District Singhbhum (east).
6) The Comptroller and Auditor General of India having his office at 9 Deen Dayal Upadhyay Marg New Delhi. PIN-
110024
7) Accountant general, (Bihar and Jharkhand) having his office at A.G Office, P.O Hinoo P.S- Doranda Ranchi. PIN
834002. with W.P.(T) No. 4228 of 2018 ---------
M/s Tata Steel Limited (A Company incorporated under the Companies Act, 1956) having its registered office at Bombay House, 24 Homi Mody Street, Mumbai 400001; having its Manufacturing Unit at Jamshedpur, P.O. and P.S. Bistupur, Jamshedpur, District East Singhbhum through its Chief, Legal (Corporate Services) namely, Meena Lall, aged about 52 years wife of Shri Behari Lall, resident of 2nd Floor, 'B' Block
228, GK - I, P.O. and P.S. GK-I, New Delhi 110048.
..… Petitioner Versus
1. The State of Jharkhand, through the Secretary -cum- Commissioner, Commercial Taxes Department, Project Building, Dhurwa, P.O. and P.S. - Dhurwa, Ranchi -834004, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum.
3. Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur, P.O. and P.S. Sakchi, Town Jamshedpur, District East Singhbhum. .....Respondent with W.P.(T) No. 1955 of 2022 - --------
M/s Ajay Kumar Singh, a proprietorship firm, having its office at Ranchi Patna Road, NH-33 Sindur, Hazaribag through its proprietor Mr. Ajay Kumar Singh, age about 45 years, son of Yogendra Singh, resident of Ranchi Patna Road, Merawal Sindu, NH-33, P.O. and P.S.-Sindur, District-Hazaribagh, PIN-825301. ..… Petitioner Versus
1. The State of Jharkhand
2. Commissioner, Commercial Taxes Department, Government of Jharkhad, Ranchi, having its office at project building, HEC Dhurwa, P.O. and P.S.-Dhurwa, Ranchi.
3. The Additional Commissioner of Commercial Taxes, Hazaribagh Circle, Hazaribagh, having its office near civil court, opposite to Jain Petrol Pump, Hazaribagh, P.O.-
Hazaribagh, P.S.-Sadar, District: - Hazaribagh.
4. Assistant Commissioner, Commercial Taxes Hazaribagh Circle, Hazaribagh, having its office near civil court, opposite to Jain Petrol Pump, Hazaribagh, P.O.-Hazaribagh, P.S.-
Sadar, District: - Hazaribagh
5. The Comptroller and Auditor General of India, having its office at 9 Deen Dayal Udadhyay Marg, New Delhi, P.O. and P.S.-DDA Marg, New Delhi-110001.
6. Accountant General, (Bihar and Jharkhand), having its office at A.G Office, P.O.- Hinoo, P.S.- Doranda, District-
Ranchi, PIN-834002. .....Respondent ---------
CORAM: HON’BLE MR. JUSTICE RONGON MUKHOPADHYAY HON’BLE MR. JUSTICE DEEPAK ROSHAN ---------
For the Petitioner : Mr. Biren Poddar, Sr.Adv : Ms. Amrita Sinha, Advocate : Mrs. Shweta Suman, Advocate : Mr. Pragunee Kashyap, Advocate : Mr. Sumit Gadodia, Advocate : Ms. Nidhi Lal, Advocate : Mr. Shruti Shekhar, Advocate : Mr. Biren Poddar, Advocate : Mr. Piyush Poddar, Advocate : Mr. Deepak Sinha, Advocate : Mr. Manav Poddar, Advocate For the Respondents: Mr. Ravi Prakash Mishra, A.C to AAG-II : Mr. Rahul Saboo, G.P.- II : Mr. Kunal Chandra Suman, AC to GP-II ---------
39/17.02.2026
1. Heard learned counsel for the parties.
2. Since common issue is involved in all these writ applications; as such with consent of the parties all were heard together and disposed of by this common judgement.
3. For brevity, prayer made in the respective wriy applications is being extracted hereinbelow: - WP(T) No. 4397 of 2014
1. That in the instant writ application the petitioner above named prays for issuance of appropriate writ(s), order(s), direction(s) from this Hon’ble Court for the following reliefs:-
a. For a declaration that the provisions of sub-section (3) of Section 42 of the Jharkhand Value Added Tax Act, 2005 regarding reassessment, inserted in the said Act by Jharkhand Ordinance no.2 of 2011 i.e. Jharkhand Value Added Tax (Amendment) Ordinance, 2011 (Annexure-13) by section 16 thereof published in the Official Gazette on 1.10.2011 and also by Jharkhand Act 22, 2011 i.e. Jharkhand Value Added Tax (Amendment) Act, 2011 (Annexure-13/1) by section 16 thereof is not applicable for the financial year 2006-07 and the only provision for making reassessment for the said year is section 40(1) of the Jharkhand Value Added Tax Act, 2005 and in view of the then sub- section (2) of section 40, now renumbered as sub-section (4) of order of section 40 of the said Act, no reassessment can be made under said sub-section (1) of section 40 after the expiry of 5 years from the end of the year as defined u/s 2 (lxiv) to mean the financial year.
B) For a declaration that the provisions of sub-section (3) of Section 42 of the Jharkhand Value Added Tax Act, 2005 inserted in the said Act by Jharkhand Ordinance no.2 of 2011 ie. Jharkhand Value Added Tax (Amendment) Ordinance, 2011 (Annexure-13) by section 16 thereof published in the Official Gazette on 1.10.2011 and also by Jharkhand Act 22, 2011 i.e. Jharkhand Value Added Tax (Amendment) Act, 2011 (Annexure-13/1) by section 16 thereof is arbitrary, discriminatory, oppressive, confiscatory, unreasonable and invalid being violative of Articles 14 and 19(1)(g) of the Constitution of India and as such the same is unconstitutional ultra vires and therefore not sustainable.
C) For a further declaration that the Notification no. S.O.1 dated 7.5.2011 (Annexure-14) issued under the signature of the Secretary-cum- Commissioner, Commercial Taxes Department Jharkhand, Ranchi in the purported exercise of powers conferred by clause (iii) of Section 1 of said Jharkhand Ordinance no.2 of 2011 giving retrospective effect from 1.4.2006 to said sub-section (3) of Section 42 inserted by the said Ordinance is ultra vires to the said Ordinance including section 1 (iii) thereof in so far as it gives such retrospective effect because power of giving retrospective effect to the provisions of the said Ordinance has not been conferred by the legislature upon the State Government under said section 1(iii) of the said Ordinance and in absence of the same, the State Government cannot give retrospective effect to any of the provisions of the said Ordinance including section 16 thereof by which said sub-section (3) of Section 42 of the Act has been inserted.
D) For quashing of the reassessment proceeding (Annexure-5) initiated under the provisions of sub-section (3) of section 42 of the Jharkhand Value Added Tax Act, 2005; for the financial year 2006-07; on the basis of Audit objection contained in Annexure-4 by the Assistant Commissioner of Commercial Taxes, Singhbhum Circle, Jamshedpur vide order sheet dated 13.5.2014 because the provisions of sub-section (3) of section 42 of the JVAT Act is not applicable b. For the financial year 2006-07 and the only provision for making reassessment for the said year is section 40(1) of the Jharkhand Value Added Tax Act, 2005 and even if it is deemed to have been initiated under sub-section (1) of section 40 of the said Act, then also the same is not sustainable because he failed to record his satisfaction on the basis of some information to the effect that he has reason t
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