IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.7132 of 1997 SK.SHADAKAT ALI, S/O Sk. Hifazat Ali, resident of Bitwan Bazar, P.S. Munger Town, District- Munger. …. Petitioner. Versus 1. THE STATE OF BIHAR, through Secretary, Department of Finance. 2. The Commissioner cum- Special Secretary, Commercial Tax, Bihar, Patna. 3. The Commissioner of Excise, Bihar, Patna. 4. The Collector, Patna. 5. Sri Arun Kumar, Bachan Traders, Balkisunganj, P.S. Alamganj, District- Patna. 6. S.K. G. Consolidated Limited. Abhay Bhawan, Frazer Road, Patna. Both Warehouse Contractors of Patna Zone. …… Respondents. ----------- 09- 22.9.2010 None appears on behalf of the petitioner. Heard Mr. Prahlad Kumar Bhagat, learned Assistant Counsel to Additional Advocate General No.3. This matter was taken up on 20.9.2010, and again on 21.9.2010, and was on both the dates adjourned because of non-appearance of learned counsel for the parties. 2. This writ petition has been preferred with the prayer to quash the notification dated 21.5.1997, issued under the provisions of Section 11(1) of the Bihar Finance Act 1981 (hereinafter referred to as the ‘Act’), wherein it has been provided that the sales tax shall be levied at the first point of sale of country liquor in Bihar. 2 3. We have perused the materials on record and considered the submissions of learned counsel for the respondents. It appears to us on a perusal of the provisions of section 11(1) of the Act that it is open to the State Government to fix the point or points in the series of sale as specified by the State Government by notification published in the Official Gazette. It is thus evident that the impugned notification has been issued in view of the powers conferred under section 11(1) of the Act. We do not find fault with the same. 4. It may also be stated that the Act has been replaced by the Bihar Finance Act 1981 (Act V of 1981), which, in its turn, has been repealed by Bihar Value Added Tax Act 2005 (Bihar Act 27 of 2005). 5. In the result, we do not find any merit in this writ petition. It is accordingly dismissed. (S K Katriar, J.) (Birendra Prasad Verma, J.) S.K.Pathak/