IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3835 of 1995 M/S PRABHAT ZARDA FACTORY(India)LTD. New Area – a Company incorporated under the Companies Act 1956, having its registered office at New Area Sikandarpur P S Muzaffarpur Town through its director and authorized signatory Sri Lalit Prasad 2. Lalit Prasaad S/o Sri Raghunandan Pd., resident of Club Road, PS Muzaffarpur Town, District Muzaffarpur ….. Petitioners Versus 1. THE STATE OF BIHAR through the Financial Commissioner, Finance Department, Main Secretariat Building, Patna 2. The Commissioner of Commercial Taxes –cum- Ex Office Special Secretary to Government of Bihar, State Secretariat, Patna ………… Respondents 03- 3/9/2010 None appears on behalf of the petitioners. Heard Mr. Piyush Lal, learned Assistant Counsel for AAG III. The petitioners seek direction to the respondent authorities that the petitioner Company is not liable to pay sales tax under the Bihar Finance Act, for the period 1.11.76 to 31.12.78. We have examined the relevant notification under which the levy was sought to be imposed upon the petitioner. It appears that the petitioner is covered by the same and is liable to pay the tax for the period in question. 2. We do not find any merit in the writ petition. It is accordingly dismissed. ( S K Katriar ) ( Birendra Prasad Verma ) mrl