IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.11063 of 1993 M/S NORTH EASTERN CARRYING CORPORATION, S P Verma Road, Patna through its Manager Shri Sita Ram Verma son of Shri Deep Chand Verma, resident of S P Verma Road, Patna …………Petitioner Versus 1. STATE OF BIHAR 2. The Deputy Commissioner of Commercial Taxes, Incharge, South Circle, Patna 3. The Assistant Commissioner of Commercial Taxes, Patna South Circle, Patna 4. The Commercial Taxes Officer, Patna South Circle, Patna ………. Respondents 6- 12/08/2010 None appears on behalf of the petitioner. Heard Mr. A K Verma, learned Assistant Counsel to Standing Counsel III. This writ petition is directed against the order dated 28.10.1993, passed by the learned Assistant Commissioner, Commercial Taxes, Patna South Circle, Patna, whereby penalty has been imposed on the petitioner in terms of section 31(3) of the Bihar Finance Act, for non-production of the relevant documents. 2. On a perusal of the materials we are satisfied that the impugned order has been in accordance with law. The writ petition is dismissed. ( S K Katriar ) ( Jayanandan Singh ) mrl 2