IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4306 of 2008 M/S S.J.COKE INDUSTRIES PVT.LTD Versus THE STATE OF BIHAR & ORS ----------- For the petitioner : Mr. S.D. Sanjay Mr. Gautam Kejriwal, Advocates For the respondent nos. 1 to 3 : Mr. Lalit Kishore, AAG –III P R E S E N T Hon'ble the Chief Justice And Hon'ble Mr. Justice Kishore K. Mandal --- Dated, the 28th July, 2008 The counsel for the parties are ad-idem that the tax liability fastened on the petitioner by the order dated 10th November, 2006 of the Commercial Taxes Officer, Bhabhua Circle, Bhabhua under the provision of Bihar Tax on Entry of Goods for Consumption, Use or Sale Act, 1993 (for short, the Act of 1993) is founded on the notification dated 22nd August, 2003 and that the said notification has been quashed and set aside by this Court. 2. Both the counsel agree that the controversy concerned in the notification dated 22nd August, 2003, is under consideration before the Supreme Court in group of matters. 3. The Additional Advocate General – III does not dispute that the tax liability in this case is not post 28th August, 2006. 4. In the backdrop of admitted factual position, we are 2 satisfied that the following order shall meet the ends of justice: - (i) The order dated 10th November, 2006 passed by the Commercial Taxes Officer, Bhabhua Circle, Bhabhua for the assessment year 2002-03 under the provisions of the Act of 1993 is quashed and set aside. (ii) However, in case the Supreme Court upsets the order of this Court and the validity of notification dated 22nd August, 2003 is upheld, the Commercial Taxes Officer, Bhabhua Circle, Bhabhua shall be free to make re-assessment for the year 2002-03 and pass a fresh order under the Act of 1993. R. M. Lodha, CJ. Kishore K. Mandal, J. Neyaz/-