IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2797 of 2008 Nawadah Gas Company through its proprietor Versus The State of Bihar & Ors. ------- For the Petitioner : Mr. Mrigank Mauli, Advocate For the Respondents : Mr. Lalit Kishore, AAG 3 -------------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Barin Ghosh -------- Dated, the 11th July, 2008. The counsel for the parties are ad idem that the tax liability fastened on the petitioner by the order dated 20th December, 2006 of the Assistant Commissioner, Commercial Taxes, Nawada Circle, Nawada 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 No. 3 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 satisfied that the following order shall meet the ends of justice – - 2 - (i) the order dated 20th December, 2006 passed by the Assistant Commissioner, Commercial Taxes, Nawada Circle, Nawadah for the assessment year 2004-05 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 Assessing Officer (Assistant Commissioner, Commercial Taxes, Nawada Circle, Nawadah) shall be free to make re-assessment for the year 2004-05 and pass a fresh order under the Act of 1993. R. M. Lodha, CJ Barin Ghosh, J Anil/