IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2432 of 2007 M/S Shew Bhagwan Mohan Lal (Hardwer) through its Partner Shri Binay Kumar Singhania, son of late Mahabir Prasad Singhania, resident of Dr. R.P. Road, Bhagalpur, P.O. & P.S. Kotwali, District- Bhagalpur ----------- Petitioner. Versus 1. The State of Bihar 2. The Commissioner of Commercial Taxes, New Secretariat, Patna. 3. The Deputy Commissioner of Commercial Taxes, Bhagalpur Circle, Bhagalpur ------ Respondents. ---------- 4. 3.12.2010 None appears on behalf of the parties. The analogous writ petition bearing C.W.J.C. No. 3252 of 2007 raising identical issues has today been dismissed by order dated 3.12.2010. For the reasons assigned therein the present writ petition is also dismissed. Vinay/ ( S. K. Katriar,J. ) ( S. P. Singh, J.)