IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.11633 of 2011 ====================================================== SCI India Limited , a registered company incorporated under the India Companies Act, 1956 having its head office at D.N. Singh Road, Bhagalpur (Bihar) and its distillery at Raipura, P.S. Rajaun, District Bank (Bihar) through its Corporate Advisor Suresh Chandra Kaushik son of late Benktesh Mishra, resident of Janki Prasad Lane, P.S. Kotwali, District Bhagalpur. .... .... Petitioners Versus 1. The State Of Bihar through the Principal Secretary cum Commissioner, Department of Commercial Taxes, Government of Bihar, Patna. 2. The Commissioner, Commercial Taxes, Bihat, patna. 3. The Joint Commissioner, ( Appeal), Bhagalpur Division, Bhagalpur. 4. The Joint Commissioner, Commercial Taxes (Audit), Bhagalpur. 5. The Assistant Commissioner, Commercial Taxes, Bhagalpur. 6. The Commercial Taxes Officer(Audit) Bhagalpur .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Satyabir Bharti, Advocate. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 28-07-2011 Both the learned advocates agree that the petitioner has in the same subject matter preferred appeal before the Commercial Taxes Tribunal, Bihar, Patna. However, the Tribunal is not Patna High Court CWJC No.11633 of 2011 (2) dt.28-07-2011 2 functional. In the above circumstances, in our view, the ends of justice shall be met if we stay the demand notice dated 25th March 2011 pending the appeal before the Commercial Taxes Tribunal, Bihar, Patna.. For the aforesaid reason, the petition is allowed to the extent that pending Appeal No. BH 6 of 2011 before the Commercial Taxes Tribunal, Bihar, the demand notice dated 25th March 2011 shall stand stayed. The parties will bear their own cost. BTiwary/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)