IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9957 of 2009 M/S ANNAPURNA FERTILIZER AGENCY, GANDHI CHOWK, CHAPRA THROUGH ITS PARTNER SHRI SANTOSH KUMAR NGUPTA SON OF SRI DAMODAR PRASAD GUPTA RESIDENT OF GANDHI CHOWK, P.O. AND P.S. CHAPRA, DISTTT. SARAN------PETITIONER Versus 1. THE STATE OF BIHAR 2. THE COMMISSIONER OF COMMERCIAL TAXES, NEW SECRETARIAT, PATNA. 3. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, SARAN CIRCLE, CHAPRA----RESPONDENTS. ----------- For the petitioner:- Mr. L.N.Rastogi For respondents:- Mr. Lalit Kishore,AAG.III 2 19.8.2009 Heard Mr. L.N.Rastogi for the petitioner and Mr. Lalit Kishore for the respondents. The petitioner has challenged the imposition of penalty under Section 32(1) (b) of the Bihar Value Added Tax Act, 2005. Such order is appealable under Section 72 of Bihar Value Added Tax Act, 2005. Therefore, we are not entertaining this writ petition but we permit the petitioner to file appeal as contemplated under Section 72 of the Bihar Value Added Tax Act. However, it would be open to the petitioner to file appropriate application for condonation of delay which shall be considered - 2 - sympathetically. With the above observation, this writ petition is disposed of. (P.K.Misra,C.J.) (Shiva Kirti Singh,J.) A.Kumar