IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5777 of 2008 **** M/S Oriental Structural Engineers Pvt. Ltd. Company incorporation under the Company Act having its local office, 421, A. P. Colony Gaya, Bihar authorized Signatory Shri Prabhat Chandra Jha son of Late Chandra Kant Jha resident of Village/Mohalla LIG-36, housing board colony, Gaya P.O.-Kotwali District-Gaya. …. …. Petitioner Versus 1. The State of Bihar through its Secretary Finance Patna. 2. The Commissioner of commercial taxes new secretariat Patna. 3. Deputy Commissioner Commercial Taxes Patliputra Circle Patna. …. …. Respondents ----------- For the Petitioner : Mr. Rakesh Kumar Singh, Advocate For the Respondents : Mrs. Nilu Agrawal, Government Advocate-X Mrs. Nirmala Kumari, Junior Counsel to Government Advocate-X ---------------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal --------- Dated, the 29th September, 2008. After arguing the matter for some time, the parties are ad idem that the order dated 4th September, 2007, may be set aside and the matter be sent back to respondent no.3 for fresh consideration in accordance with law. 2. We, accordingly, dispose of the writ petition by the following order: - - 2 - (i) The order dated 4th September, 2007 passed by the respondent no.3 is quashed and set aside. (ii) The respondent no.3 shall be at liberty to consider the matter afresh after hearing the petitioner and pass fresh order in accordance with law. (iii) The petitioner may submit its objections in writing challenging initiation of proceedings under Section 19 by the respondent no.3. Such written objections shall be filed by the petitioner before the respondent no.3 within four weeks from today. 3. We order accordingly. R. M. Lodha, CJ Kishore K. Mandal, J Pawan/-