Patna High Court
Rajesh Kejriwal vs State Of Bihar And Ors. on 8 January, 1998
Equivalent citations: 1999(2)BLJR1039
Bench: R.A. Sharma, A.K. Prasad
ORDER
R.A. Sharma and A.K. Prasad, JJ.
1. The petitioner has filed this writ petition challenging the validity of Section 25-A of the Bihar Finance Act as well as the 46th Constitution Amendment.
2. Heard.
3. So far as the Constitution amendment is concerned, this Court did not issue any notice to the respondents and, in fact, this has not been pressed.
4. The validity of Section 25-A of the said Act has been upheld by the Full Bench of this Court in Builders Association of India and Ors. v. State of Bihar and Ors. 1992 (1) PLJR 1. The controversy thus stands settled. Learned Counsel for the petitioner has, however, submitted that the respondents have made deduction of sales tax from the bills of the petitioner and, therefore, the same should be refunded. It is not necessary to express any opinion on this question. The petitioner, however, shall be at liberty to move an application in this regard and if such an application is made, the same shall be disposed of in accordance with law.
5. This writ petition is accordingly disposed of.