IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13082 of 1992 ====================================================== M/s Maha Kali Milling Company, Digha Ghat, Patna, a partnership firm through its partner Shri Chandra Bhan Gupta, son of Shri Sohan Lal Gupta, resident of 204, Patliputra Colony, Patna .... .... Petitioner Versus 1. The State of Bihar through the Secretary, Ministry of Finance, Govt. of Bihar, having its office at Vikash Bhawan, New Secretariat, Patna, 2. The Industrial Development Commissioner, Govt. of Bihar, having its office at Vikash Bhawan, New Secretariat, Patna, 3. The Secretary, Industries Department, Bihar, Patna, 4. The Commissioner of Commercial Taxes, Commercial Taxes Department, having its office at Vikash Bhawan, New Secretariat, Patna, 5. The General Manager, District Industries Centre, Patna, 6. The District Level Committee, Patna through the General Manager, District Industries Centre, Patna 7. The Dy. Commissioner of Commercial Taxes, Patliputra Circle, Patna .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Tej Bahadur Roy, Advocate. For the Respondent/s : Mr. V.M.K. Sinha, AAG 13. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 8 28-11-2011 This petition under Article 226 of the Constitution is filed by one M/s Maha Kali Milling Company, a partnership firm, to claim sales tax incentive in terms of deferment of sales tax. According to the petitioner, it being a rolling flour Patna High Court CWJC No.13082 of 1992 (8) dt.28-11-2011 2 / 2 2 mill was entitled to deferment of sales tax under the Bihar Sales Tax Supplementary (Deferment of Tax) Rules, 1990. According to the State Government, flour mills including the rolling flour mills are not exempt or are not entitled to any incentive under the Bihar Finance Act, 1981. In view of passage of time, the period of five years of deferment has expired. Pending this petition, the Bihar Finance Act, 1981 has been repealed under the Bihar Value Added Tax Act, 2005. In view of the above development pending the petition, in our opinion, the cause of action shall not survive. The petition is accordingly disposed of. Ad interim relief, if any, stands vacated. Dilip. (R.M. Doshit, CJ) (Birendra Prasad Verma, J)