(CIVIL WRIT JURISDICTION)
In the matter of an application under Article 226 of the Constitution of India; And
In the matter of
TATA STEEL LIMITED, an existing Company under the Indian Companies Act, 1956, having its registered office at Bombay House, 24 Homi Mody Street, Mumbai-400 001, having its manufacturing unit at Jamshedpur, through its Chief Legal (Corporate Services) Smt. Meena Lall, wife of Sri Behari Lall, resident of 2, Park Enclave, N-Town, Bistupur, P.O. and P.S. Bistupur, Jamshedpur, District East Singhbhum. ……Petitioner.
1. The State of Jharkhand, through the Commissioner-cum-Secretary, Commercial Taxes Department, Jharkhand Mantralaya, Project Building, Dhurwa, P.O. & P.S. Dhurwa, Ranchi-834 004, District Ranchi.
2. Joint Commissioner of Commercial Taxes (Administration), Jamshedpur Division, Jamshedpur, P.O. & P.S. Jamshedpur, District East Singhbhum.
3. Deputy Commissioner of Commercial Taxes, Urban Circle, Jamshedpur, P.O. & P.S. Jamshedpur, District East Singhbhum.
The Hon’ble Chief Justice of the High Court of Jharkhand at Ranchi and his Companion Judges of the said Hon’ble Court. The humble application on behalf of the petitioner above named;
Most Respectfully Sheweth:-
1. That by this writ application, the petitioner seeks following reliefs: a. For issuance of an appropriate writ, order or direction, including the writ of certiorari, for quashing/setting aside Order no.171 dated 5.2.2013 issued by the Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur, as contained in Annexure- …. to this writ application, whereby and whereunder, garnishee notice has been issued under Section 27 of the Adopted Bihar Finance Act, 1981, directing the petitioner-Company to pay a sum of Rs.7,38,85,029/- allegedly due against the petitioner-Company in spite of the fact that the judgment has been reserved by the learned Commercial Taxes Tribunal in Review Case No.JR-8 of 2012 filed by the petitioner-Company pertaining to the Assessment Year 1992-93 (CST Proceeding);
b. For issuance of further appropriate writ, order or direction, including the writ of mandamus, directing the respondents to forthwith and immediately refund the amount of Rs.7,38,85,029/-, which has arbitrarily been realized from the petitioner’s banker pursuant to garnishee notice without even giving any notice to the petitioner-Company and without even intimating the said fact to the petitioner-Company;
c. For issuance of appropriate writ, order or direction, including the writ of declaration, declaring that the action of the respondents authorities, in attaching the petitioner’s bank account in the peculiar facts and circumstances of the present case, specially when the judgment in the pending proceeding pertaining to the relevant assessment year has already been reserved by the learned Commercial Taxes Tribunal, is wholly arbitrary, illegal and amounts to insubordination on the part of the officers of the Commercial Taxes Department; and
d. For any other relief or reliefs for which the petitioner is legally entitled in the facts and circumstances of the case.
2. That the petitioner has not moved earlier before this Hon’ble Court than the present one for the same self relief.
3. That the main points of law involved in this writ application for kind consideration of this Hon’ble Court are as follows:-
e. Whether the action of the respondents authorities in issuing the garnishee notice dated 5.2.2013 and pursuant thereto realizing the amount of Rs.7,38,85,029/- is wholly illegal and arbitrary and without jurisdiction?
f. Whether the respondents clandestinely and in a most arbitrary manner without even furnishing the copy of the bank attachment notice to the petitioner can proceed for recovery of the...