IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9443 of 2007 THE UNION OF INDIA Versus THE STATE OF BIHAR & ORS ----------- For the petitioner : Mr. Anil Kumar Sinha, Advocate For the respondents : Mr. Lalit Kishore, Additional Advocate General-III Mr. Satyabir Bharti, Junior counsel to Additional Advocate General-III ------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice C.K. Prasad ------ Dated, the 29th August, 2008 Mr. Satyabir Bharti, Government counsel submits that in view of the order passed yesterday, i.e. on 28th August, 2008, in writ petition being CWJC No.12836 of 2007, Union of India V. State of Bihar & others, this writ petition has become infructuous. The submission of the Government counsel is that in the present writ petition, the communication dated 17th May, 2007 (Annexure-3) sent by Deputy Commissioner of Commercial Taxes, Patna Special Circle, Patna to the GM/Engineering, Hazirpur, East Central Railway, Hazipur, has been challenged. According to the Government counsel, subsequent to the communication dated 17th May, 2007, impugned in the present writ petition, the petitioner has been assessed under Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or - 2 - Sale Therein Act, 1993, (for short, ‘Act of 1993’) and assessment order came to be passed on 07th June, 2007. We are informed that the petitioner challenged the legality and correctness of the assessment order dated 07th June, 2007 in writ petition, being CWJC No.12836 of 2007, and by order passed on 28th August, 2008, the petitioner has been granted liberty to avail the statutory remedy in assailing the assessment order. As to whether the petitioner is ‘dealer’ under the Act of 1993 or that the tax amounts to a tax on the property of the Central Government, have been left open to be decided by the statutory authorities. 2. In view thereof, we are satisfied that nothing further needs to be done in this writ petition, and, as a matter of fact, this writ petition does not survive in the light of the order passed in writ petition, being CWJC No.12836 of 2007,Union of India Vs. State of Bihar & ors, on 28th August, 2008. 3. Writ petition stands disposed of accordingly. R.M. Lodha, CJ C.K. Prasad, J. Sunil