IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4100 of 1991 M/S.JAY PLY Versus STATE OF BIHAR ----------- 05. 06.05.2010 Heard learned counsel for the appellant and the State. The petitioner is aggrieved by order dated 23.5.1990, of the Commercial Tax Officer, affirmed in Appeal by the Joint Commissioner (Appeal) confirmed in Revision by the Tribunal. The impugned order disallows a claim for exemption to the extent of Rs. 1,00,812.50 paise on account of export and directs deposit of tax upon the same at 13%. The petitioner claims to have exported certain consignment of ply wood valued total at 2,22,790.41 paise to Nepal. It sought exemption from the sales tax under Section 7(1) (c) of the Bihar Finance Act, 1981. The exemption was allowed only to the extent of Rs. 1,21,977.91 on the ground that petitioner had been able to satisfy the Assessing Authority for export of that value only based on export clearance certificate and payments received from the bank in Nepal. The challenge laid out by the petitioner to the same was rejected by the Joint Commissioner, Commercial Taxes(Appeal) on 19.09.1990 2 and affirmed by the Commercial Taxes Tribunal by its order dated 23.05.1991 in Revision Case No.PT-143/1991. Though learned counsel for the petitioner sought to persuade us to go into other legal issues with regard to the relevancy of documents acceptable in support of the claim for proof of export vis-à-vis the central sales tax clauses, we do not consider it necessary to go into those factual aspects in view of the specific statement of the petitioner in paragraph No. 8 of the writ petition. It is not in controversy that for the same assigning year the petitioner did produce export clearance certificate from the authorities of Nepal with regard to part of the consignment. His defense was that he was unable to obtain the export clearance certificate for the balance consignment as relations between the two countries had soured. He himself states in paragraph No. 8 of the writ petition that he has subsequently obtained export clearance certificate for the balance consignment also. This Court while admitting the application on 12.12.1991 had given appropriate direction that if he obtains the export clearance certificate for the balance consignment, the authorities shall be at liberty to consider the matter and pass appropriate orders. If the petitioner has obtained the export clearance certificate for the balance consignment as is 3 pleaded on his behalf, his remedy now lies in approaching the authorities themselves with regard to that part of the exemption disallowed in absence of any documentary evidence. The application stands disposed of. Shageer (Navin Sinha, J) (Dinesh Kumar Singh, J.)