IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.7720 of 2008 M/S RELIANCE COMMUNICATIONS LTD Versus THE STATE OF BIHAR & ANR ----------- For the Petitioner : Mr. L. N. Rastogi, Senior Advocate For the Respondents : Mr. Lalit Kishore, AAG III --------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal --------- Dated, the 12th August, 2008. At the outset, Mr. Lalit Kishore, Additional Advocate General – III handed over notification dated 30th July, 2008, published in Bihar Gazette on 31st July, 2008. The same is taken on record and marked ‘X’ for identification purposes. 2. Mr. L.N. Rastogi, the senior counsel for the petitioner, in view of the notification afore-referred, submits that the grievance of the petitioner has been redressed. He, however, submits that the respondents be directed to refund the excess tax paid by the petitioner in the light of the afore-referred notification within the specified time. The government counsel submits that the excess amount of tax deposited by the petitioner and which is liable to be refunded pursuant to the afore-referred notification, shall be adjusted against future tax liabilities of the petitioner. 3. The senior counsel for the petitioner is not averse to - 2 - the proposal made by the Additional Advocate General III. 4. We, accordingly, dispose of the writ petition by following order – (i) In the light of the notification dated 30th July, 2008, published in Bihar Gazette on 31st July, 2008, the grievance of the petitioner stands redressed. (ii) The excess tax paid by the petitioner which is liable to be refunded in pursuance of the gazette notification dated 30th July, 2008, shall be adjusted towards future tax liability of the petitioner. 5. We order accordingly. R. M. Lodha, CJ Kishore K. Mandal, J. Anil/