IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9861 of 2009 1.TATA TELESERVICES LTD., A LIMITED COMPANY INCORPORATED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, HAVING ITS REGISTERED OFFICE AT JEEVAN BHARTI, TOWER 1, 10TH FLOOR, 124, CONNAUGHT CIRCUS OFFICE, INTER ALIA, AT MAHARAJA KAMESHWAR COMPLEX, FRASER ROAD, P.S. KOTWALI, PATNA THROUGH MR. AASHEESH VERMA, ADDITIONAL VICE PRESIDENT AND AUTHORISED SIGNATORY 2. AASHEESH VERMA, SON OF SRI YUDHISHTRA VERMA, WORKING FOR GAIN AS ADDITIONAL VICE PRESIDENT, TATA TELESERVICES LTD. HAVING ITS OFFICE AT MAHARAJA KAMESHWAR COMPLEX, FRASER ROAD, P.S. KOTWALI, PATNA- ---PETITIONERS Versus 1. THE STATE OF BIHAR SERVICE THROUGH THE SECRETARY, GOVT. OF BIHAR, DEPARTMENT OF FINANCE, HAVING HIS OFFICE AT OLD SECRETARIAT PATNA-800001 2. THE COMMERCIAL TAX OFFICER, PATLIPUTRA CIRCLE, PATNA HAVING HIS OFFICE AT PANT BHAVAN, 4TH FLOOR, BAILY ROAD, PATNA. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES PATLIPUTRA CIRCLE, PATNA HAVING HIS OFFICE AT PANT BHAVAN, 4TH FLOOR, BAILY ROAD, PATNA. 4. COMMISSIONER OF COMMERCIAL TAXES, BIHAR, HAVING HIS OFFICE AT NEW SECRETARIAT, BAILY ROAD, PATNA-800001----- RESPONDENTS. ----------- For the petitioners:- Mr. Bhaskar Sen For the State:- Mr. Lalit Kishore,AAG.III. 2 19.8.2009 Heard Mr. Bhaskar Sen for the petitioners and Mr. Lalit Kishore,Additional Advocate General No.III for the State. The present writ petition is directed against the orders dated 30th June, 2009 and 3rd July, 2009 (Annexures 9 and 9/1) passed under Sections 19(1)/19(2) of the Bihar Finance Act. Even though the Counsel for the petitioners raised several contentions challenging the - 2 - legality and propriety of the order, in view of the existence of alternative remedy specifically contemplated under Section 45 of the Bihar Finance Act, we are not entertaining this petition and relegating the present petitioners to avail the alternative remedy as contemplated under the statute. Counsel for the petitioners stated that in fact the period of limitation is now over and therefore it may be difficult for the petitioners to avail the remedy. The present petition was filed on 28.7.2009 which was within the period of limitation. Under the special circumstances, we observe that if the appeal is filed within a period of three weeks from today such appeal shall be decided on merit without raising the question of limitation. Since the matter had come to High Court earlier and the petitioners had obtained certain reliefs in the earlier order, under the special circumstances we also waive the condition of pre-deposit as contemplated under Section 45 of the Bihar Finance Act. Accordingly, the writ petition is disposed of with the following observations:- (1) The petitioner shall file an appeal before the appellate authority within three weeks from today and there would not be any requirement of pre-deposit and such appeal shall be disposed of in accordance with law - 3 - on merit as expeditiously as possible. (2) The petitioners are at liberty to seek interim relief before the appellate authority. The office shall return the original copies of Annexures 9 and 9/1 after retaining Xerox copies by day after tomorrow (21.8.2009). ( P.K.Misra,C.J.) (Shiva Kirti Singh,J.) A.Kumar