IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4052 of 2009 M/S Maha Laxmi Traders Versus The State Of Bihar & Ors ----------- For the petitioner: Mr. Sanjit Kumar Mr. Raj Kamal, Advocates For the respondents : Mr. Lalit Kishore, AAG III --- 2 17/4/2009 Petitioner challenges the assessment order for the financial year, 1997-98 passed by the Assistant Commissioner, Sales Tax, Bettiah Circle, Bettiah on 8.6.2000 as well as the demand notice dated 30.6.2000 made to the M/S Maha Laxmi Traders, the establishment owned by the petitioner. An appeal was filed against the said order after a long delay of five years in 2005 taking plea therein that petitioner sustained head injury in an accident and suffered mental abnormalities and due to which a long delay occurred in filing the appeal but the said plea was not accepted by the appellate authority as no document in support of the injury and metal abnormalities was filed and the appeal was dismissed. The said submission of the petitioner made in this application is also dismissed. - 2 - Further it is contended that notice was not served upon the petitioner but was served upon partner of the firm who already retired from partnership and, therefore, petitioner could not know about the notice, as a result of which he did not represent his case in time. The said explanation for delay was also advanced before the revisional authority and the revisional authority having not satisfied with the same dismissed the revision application as no material in support thereof was brought on record. It was also noticed by the revisional authority that the plea taken before him was entirely different from the plea taken before the appellate authority. In the circumstances of the case, we are also not inclined to interfere with the order of the revisional authority and, accordingly, the application is dismissed. However, if the tax has already been paid , it is for the petitioner to satisfy the authority concerned that tax was already paid. Neyaz/- ( J.B. Koshy, CJ.) (Dr. Ravi Ranjan, J.) - 3 -