IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.13416 of 2010 M/S Rawati International Pvt.Ltd., Biscoman Colony P.S. Alamganj, Town, Dist-Patna through its Director, Jitendra Prasad Singh, S/O Late Ram Pratap Singh, R/O Dharhara Kothi,Saidpur, P.S.Kadamkuan, Dist-Patna Petitioner Versus 1. The State Of Bihar , Through Commissioner Excise Govt. of Bihar,Patna 2. The Excise Commissioner Bihar, Patna 3. The District Magistrate-Cum-Collector, Patna Respondents ----------- 04/ 30.09.2010 Heard the parties. In paragraphs 22 and 23 of the writ petition, it has been alleged that the Collector, Patna has issued the impugned order dated 28.10.2009 contained in annexure 1 and has raised demand against the petitioner without affording any opportunity of hearing or show cause notice. Through interlocutory application bearing I.A. No. 8247 of 2010, it has been stated that although the writ petition was filed on 22.12.2009, under some compelling circumstances, petitioner has deposited demand money amounting to Rs 56,88,039/- on 5.2.2010 in government treasury through challans which have been annexed as annexures 15 and 15A to the said I.A. Through the said I.A. an amendment has been sought in the prayer portion so as to seek a direction upon the respondent to refund the said amount with statutory interest on the plea that the same has been forcefully realized from the petitioner. Since the main grievance raised is that demand was raised by the Collector, Patna in violation of principles of natural justice, instead of going into the merit of the petitioner’s case, matter is 2 remitted back to the learned Collector, Patna where the petitioner is directed to file representation against the proposed demand within four weeks from today along with a copy of this order. The Collector shall then pass a fresh order in accordance with law taking into consideration the show cause of the petitioner. Such order should be passed expeditiously and in any case within ten weeks of filing of the show cause by the petitioner with a copy of this order. It goes without saying that if the petitioner is aggrieved by the fresh order of the Collector, he would be at liberty to pursue his remedy i.e. appeal/ revision etc. in accordance with law. The deposit made by the petitioner of Rs 56, 88, 039/- will abide by the fresh decision to be taken by the Collector or any superior authority. The writ petition is disposed of accordingly. (Shiva Kirti Singh, J) (Hemant Kumar Srivastava, J) shahid