Jharkhand High Court
T.E.L.Co.Ltd. vs Sec.Dept.Of Tran.Govt. Of Biha on 25 November, 2011
Author: Prashant Kumar
Bench: Prashant Kumar
IN THE HIGH COURT OF JHARKHAND RANCHI
C.W.J.C.. No. 33 of 1994 (R)
M/s Tata Engineering & Locomotive Company Limited... Petitioner
Versus
The State of Bihar through the Secretary,
Department of Transport, Govt. of Bihar,
Patna and Others ... ... .. ... ... Respondents
CORAM: THE HON'BLE MR. JUSTICE PRASHANT KUMAR
............
For the Petitioner : Mr. Vijoy Pratap Singh, Sr. Advocate
Mr. Ashok Kumar Sinha, Advocate
For the Respondents : Mr. Srijit Choudhary, G.A.
Mr. A.K. Sahay, J.C.to G.A.
10/25.11.2011Heard in part.
It is submitted by Government Advocate that petitioner cannot claim refund of road tax paid by it to the State Govt. Because in the writ application, petitioner has not made any pleading to extent that it had not passed burden of tax on consumers. He submits that as per doctrine of unjust enrichment, petitioner is not entitled to get refund, unless petitioner shows that it had not passed burden of tax on the consumers and thereby sustained loss.
Sri V.P. Singh, Sr. Advocate appearing for the petitioner submits that he will seek instruction in this respect and file supplementary-affidavit. He prays that the case be adjourned for four weeks.
Put up this case after four weeks.
(Prashant Kumar, J.) Binit