IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.12790 of 2010 1. M/S GATI LTD. A COMPANY REGISTERED AND INCORPORATED UNDER THE COMPANIES ACT1956 HAVING ITS REGISTRED OFFICE AT 1-7-293, M.G.ROAD, SECUNDERABAD, A.P.-500003, THROUGH ITS AUTHORISED REPRESENTATIVE SRI SANTOSH KUMAR S/O OF SRI KAMESH PRASAD THAKUR, HEAD LEGAL(EAST), GATI LTD. HAVING ZONAL OFFICE AT P- 18, TARA TALA ROAD, KOLKATTA-88(W.B) AND BRANCH OFFICE AT TILKAMANJHI , BHAGALPUR Versus 1. THE STATE OF BIHAR 2. THE COMMISSIONER OF COMMERCIAL TAXES BIHAR AT PATNA 3. THE JOINT COMMISSIONER(ADMINISTRATION) COMMERCIAL TAXES INVESTIGATION BUREAU BRANCH BHAGALPUR DIVISION, BHAGALPUR 4. THE COMMERCIAL TAX OFFICER, INVESTIGATION BUREAU BHAGALPUR DIVISION, BHAGALPUR ----------- 5 7.12.2010 This writ petition arises out of a notice issued by respondent no.4 vide letter No.27 dated 29.4.2010 in exercise of power under section 56 (1) of the Bihar Value Added Tax Act, 2005 for the Sessions 2008-09, 2009-10, whereby and whereunder, a proceeding bearing Case No.29/2010-11 was initiated against the petitioner. In this case the petitioner has questioned the aforementioned notice. Learned counsel for the petitioner has submitted that the reply of the said notice could not be filed by the petitioner within time as prescribed in the said notice. Having heard learned counsel for the parties, this Court is of the opinion that it would suffice if four weeks time is granted to the petitioner to file reply to the said notice. This Court orders accordingly. It is made clear that on filing of such reply by 2 the petitioner before the appropriate authority, the same shall be disposed of by the said authority in accordance with law within a period of eight weeks thereafter, after giving an opportunity of hearing to the petitioner. The petitioner sought liberty of this Court to question the order passed by the concerned authority in case the petitioner is aggrieved with the said order. Such liberty is granted to the petitioner. With the above observation this application is disposed of. Abhay Kumar (T. Meena Kumari, J.) ( Mihir Kumar Jha, J.)