IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No. 15438 of 2010. ================================================ M/s Phooltas Harsco Rail Solutions Pvt. Ltd., [formerly known as M/s Phooltas Tamper Pvt. Ltd.], a Company incorporated under the provisions of Companies Act, 1956 having its Head Office at Layak Bhawan, Boring Canal Road, Patna through its Authorized Signatory, Shyam Sunder Khadria,. S/o late Prahalad Rai Khadria, Resident of Layak Bhawan, Boring Canal Road, P.S. – Budha Colony, District Patna …………………………………………………… Petitioner Versus 1. The State of Bihar through the Secretary -cum- Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna, 2. The Principal Secretary –cum- Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna …… Respondents. ================================================ Appearance: For the petitioner: Mr S.D. Sanjay, Advocate. For the State: Mr Lalit Kishore, AAG III. =============================================== CORAM: HONOURABLE THE CHIEF JUSTICE AND HONOURABLE MR JUSTICE JYOTI SARAN ORAL ORDER (Per : HONOURABLE THE CHIEF JUSTICE) 2. 23.09.2010. Heard the learned Advocates. The petitioner, an assessee, has a grievance in respect of the application for classification made by him under Section 77 of the Bihar Value Added Tax Act, 2005. It is the grievance of the petitioner that though the application was heard and reserved for order, the Commissioner of Commercial Taxes did not render judgment till he was transferred. The new incumbent has issued notice of hearing on 29th September 2010. The petitioner seeks relief that the matter should not be delayed further. We do appreciate the plight suffered by the petitioner. We do expect that the Commissioner of Commercial Taxes will decide the matter within reasonable time preferably within three weeks from the date of completion of hearing. Subject to the above observation, the petition is disposed of. Dilip ( R.M. Doshit, CJ ) ( Jyoti Saran, J )