IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9347 of 2009 M/S J.K.ENTERPRISES ARMS AND AMMUNITION DEALERS . Versus THE STATE OF BIHAR & ORS . ----------- 03. 14.02.2011 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner, an Arms dealer is aggrieved by the order dated 8.7.2009, refusing to renew his license for the year 2007-2008 on the ground that he had failed to deposit necessary papers with regard to his tax returns, in exercise of powers under Rule 54 of the Arms Rules. Learned counsel for the petitioner relies upon a similar order of this Court in C.W.J.C. No. 9428 of 1998, disposed on 15.1.1999 noticing that the State could not point out any provisions of the Arms Act or Rules under which renewal of a license could be denied in case of dues rent or sales tax. Directions were given to consider the application for renewal in that light subject to fulfillment of other statutory conditions. In the present case also it does not appear that except for furnishing his tax return there was any other ground to refuse renewal of the license. Learned counsel for the State has no objection to the disposal of the case in similar terms as C.W.J.C. No. 9428 of 2008 directing consideration of the Arms license in accordance with law, if there be no other legal impediment under the Act and the Rules as presently appears to be the 2 case from the impugned order. Let consideration be done and appropriate orders passed within a maximum period of three months from the date of receipt/production of a copy of this order. The application stands disposed. P.K ( Navin Sinha, J.)