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Judgment
On the matter being (sic) no one (sic) on behalf of the Appellant. The State of Bihar is represented through Navendu Kumar, J.C. to S.C. VI.
Admittedly, the Petitioner, Messrs Smith Stani Street Pharmaceuticals Ltd. is a government company incorporated under the Companies Act, 1956. This means the it is a company within the meaning (sic) Section 617 of the Act, aforesaid.
The management of this company was taken over by the Indian Drugs and Pharmaceuticals Ltd., New Delhi with (sic) feet from 4th May, 1972 but this aspect (sic) not relevant. In course of trading or other wise the Petitioner, Smith Stani Street Pharmaceuticals Ltd. received notice for demand dated 1st September, 1982, from the Deputy Commissioner of Commercial, Special Circle, Patna, requiring it to pay pending sales tax. The Petitioner filed a write petition challenging the demand notice and in fact, contended that liability to pay sales tax has ceased because this liability lies (sic) the erstwhile company prior to its take (sic) by the Central Government. These are the issues which can be debated before the assessing officer. Which part of business will become the subject matter of the (sic)sequent or the previous management is matter for assessing officer to determine. The shareholding of the management the company may have changed, the Ie(sic) entity which the company is survives. Sales tax is on the turnover. Apportionment liability can be submitted before the sales tax officer. Instead the Petitioner rush(sic) writ petition by challenging the lib(sic) pay. Whatever be the decision upo(sic)sessment nothing stops the Petitioner an Assessee to seek alternative (sic) whether by way of appeal, revision on statement of case to the High Court provided under Sections 45, 46, 47 (sic) respectively of the Bihar Finance Act.
Further, if dues of (sic) issues between the government and the State of Bihar, then (sic) the decision of the Supreme (sic) and Natural Gas Comm(sic) lector Central Excise, (sic) 158. These matters of tax(sic) State to State, or one government company to the State or the Union are to be (sic)rted out by reference between a government company and the State or the Union (sic) a reference a Special Committee. Such (sic)ation must not come to a court or a (sic)bunal without the matter having been (sic) examined by the Committee.
Yet for another reason the court (sic) that writ petition itself was miscon(sic)ved.
The appeal is dismissed.