IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.11871 of 2010 ====================================================== M/s Progressive Construction Ltd., A company registered under the Company Act having its local office at Khagra Melo Ground, Kishanganj, through its authorized representative Satyendra Roy, S/o Ram Naresh Roy, R/o Village-Thagara Mela Compound, P.S.-Kishanganj, District- Kishanganj. .... .... Petitioner/s Versus 1. The State of Bihar 2. The Commissioner of Finance, State of Bihar, Patna. 3. The Commissioner of Commercial Taxes, New Secretariat, Patna. 4. The Deputy Commissioner of Commercial Taxes, Patliputra Circle, Pant Bhawan, Bailey Road, Patna. 5. The Treasury officer, Patna Sadar, Patna. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rakesh Kumar Singh, Advocate. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG-1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3. 27-06-2011 This petition under Article 226 of the Constitution is filed by M/s Progressive Construction Ltd., the works contractor, for refund of excess amount of Value Added Tax to the extent of Rs. 1, 21,811/- paid for the year 2005-06. Admittedly, the petitioner had paid excess amount on Value Added Tax. Under the order of assessment dated 23rd March 2010, refund of Rs. 1, 21,811/- was found to be due to the petitioner. The petitioner, therefore, made application for refund on 29th March 2010. The same has not yet been processed. Therefore, the present writ petition. The petition is contested by the State of Bihar. According to the State of Bihar, the aforesaid order of assessment was objected to by the auditors. In view of the audit objection, the Patna High Court CWJC No.11871 of 2010 (3) dt.27-06-2011 2 order of assessment was re-examined after giving statutory notice to the petitioner. After re-examination, a fresh order of assessment was made on 16th April 2011. Under the order of re-assessment a sum of Rs. 2, 09, 63,878.69 is found to be due from the petitioner. The question of refund of the excess tax paid by the petitioner, therefore, does not arise. In view of the aforesaid statement made by the State of Bihar the petitioner is in arrears in payment of Value Added Tax for the year 2005-06. The question of refund, therefore, does not arise. The petition is dismissed in limine. We clarify that we have not examined the correctness or otherwise of the order of the re-assessment dated 16th April 2011. If aggrieved, the petitioner may challenge the same before appropriate appellate forum. Sujit/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)