IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.5655 of 2011 ====================================================== M/s Chandrachur Prasad Singh, a proprietorship concern having its office at + P.O. Matihani, District-Begusarai through its Proprietor, Chandrachur Prasad Singh, S/o Late Shri Narayan Singh, R/o at + P.O. Matihani, District-Begusarai. .... .... Petitioner Versus 1. The State of Bihar through Commissioner of Commercial Taxes, Bihar, Patna having its office at Vikas Bhawan, Patna. 2. Deputy Commissioner of Commercial Taxes, Begusarai Circle, Begusarai. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. D.V.Pathy, Advocate. For the Respondents : Mr. Lalit Kishor, A.A.G.-1 with Mr. Vikash Kumar, A.C. to A.A.G.-1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 4. 17.05.2011 This petition under Article 226 of the Constitution has been filed by the petitioner to challenge the notice of demand dated 10th March 2011 issued under Section 47 of the Bihar Value Added Tax Act, 2005. The assessment order in question is the subject matter of appeal before the appellate authority. Pending the appeal before the appellate authority, by order dated 31st March 2011 made by this court (Coram: S.K.Katriar,J & S.P.Singh,J) the operation of the impugned notices has been stayed. It was expected that the appellate authority would dispose of the appeal in accordance with law expeditiously. We are informed at the Bar that the appeal Patna High Court CWJC No.5655 of 2011 (4) dt.17-05-2011 2 preferred before the appellate authority is yet not decided. In above view of the matter, ad interim order dated 31st March 2011 is confirmed. Pending the appeal before the appellate authority the operation of the impugned notices dated 10th March 2011 will stand stayed. Subject to the above direction, the petition is disposed of. Sujit (R.M. Doshit, CJ.) (Jyoti Saran, J.)