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C. Nature of For issuance of an appropriate writ or a writ in the declaration that comptroller and auditor general of India who is a constitutional authority under chapter V of the constitution of India has no jurisdiction or authority under the constitution or under any law framed by the parliament to pronounce on law or have judicial supervision over the quasi judicial acts of the authorities under the Jharkhand Value Added Tax Act, 2005 and further declare that the audit party of comptroller and auditor general perform essential administrative or executive functions and accordingly conferment of power under section 42(3) of Jharkhand Value Added Tax Act, 2005 upon the comptroller and auditor general to pronounce on law and also exercise judicial supervision over the quasi judicial acts of the authorities under the Jharkhand Value Added Tax Act, 2005 is wholly without jurisdiction and hence void ab initio.

C. For issuance of an appropriate writ or a writ in the nature of declaration that comptroller and auditor general of India who is a constitutional authority under chapter V of the constitution of India has no jurisdiction or authority under the constitution or under any law framed by the parliament to pronounce on law or have judicial supervision over the quasi judicial acts of the authorities under the Jharkhand Value Added Tax Act, 2005 and further declare that the audit party of comptroller and auditor general perform essential administrative or executive functions and accordingly conferment of power under section 42(3) of Jharkhand Value Added Tax Act, 2005 upon the comptroller and auditor general to pronounce on law and also exercise judicial supervision over the acts of the authorities under the quasi judicial Jharkhand Value Added Tax Act, 2005 is wholly without jurisdiction and hence void ab initio. d. For quashing and setting aside the Assessment Order dated 18.1.2016 (Annexure 10) passed under JVAT Act, whereby and whereunder the respondent no.5 has passed the impugned order invoking Section 42(3) of the Jharkhand Value Added Tax Act, 2005 apart from being arbitrary, illegal and without jurisdiction offending Article 14, 19(i)(g) and 265 of the Constitution of India. e. For issuance of an approproriate writ staying the operation of Section 42 (3) of the Jharkhand VAT Act until the disposal of the writ petition. f. For issuance of an appropriate writ restraining the respondents to implement the aforesaid order or to give effect to the same and to stay operation thereof during pendency of the present writ petition.

b. For a further declaration that the Notification No. S.O.1 dated 07.05.2011 (Annexure-8) issued under the signature of the Secretary- cum-Commissioner, Commercial taxes Department Government of 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 01.04.2006 to 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 delegate i.e State Government under said section 1(iii) of the said Ordinance and in absence of the same, the delegate ie the State Government cannot give retrospective effect to any of the provisions of the said Ordinance including 16 thereof by which said sub-section (3) of section 42 of the Act has been inserted. c. For issuance of an appropriate writ or a writ in the nature of declaration that comptroller and auditor general of India who is a constitutional authority under chapter V of the constitution of India has no jurisdiction or authority under the constitution or under any law 2026:JHHC:4762-DB framed by the parliament to pronounce on law or have judicial supervision over the quasi judicial acts of the authorities under the Jharkhand Value Added Tax Act, 2005 and further declare that the audit party of Comptroller and auditor general perform essential administrative or executive functions and accordingly conferment of power under section 42(3) of Jharkhand Value Added Tax Act, 2005 upon the comptroller and auditor General to pronounce on law and also exercise judicial supervision over the quasi judicial acts of the authorities under the Jharkhand value Added Tax Act, 2005 is wholly without jurisdiction and hence void ab initio.