IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3765 of 2009 With CWJC. No.3825 of 2009 --- Crompton Greaves Ltd. …………. Petitioner in both cases Versus Commercial Taxes Tribunal &Ors …. Respondents in both cases ----------- For the petitioner : Mr. D.V. Pathy, Advocate For the State : Mr. Lalit Kishore, AAG – III --- 2 31-3-2009 The petitioner aggrieved by the order of the Joint Commissioner of Commercial Taxes (Appeals) as contained in Annexure -1 preferred a revision application before the Commercial Taxes Tribunal. While the revision petition was pending proceedings for recovery of demand and imposition of penalty for failure to pay the disputed amount of tax were initiated, against which the petitioner preferred stay petition. When proceedings were not stayed in revision, a writ petition for the same relief was filed before this court which was later on withdrawn. In these writ petitions it has been stated that a revision was filed before the Tribunal on 23.5.2006 but no order either on the stay petition or on merit has been passed. Now it has been revealed that the stay petition - 2 - was also rejected. The petitioner has neither mentioned about withdrawal of earlier writ petition nor has stated about rejection of the stay petition in these writ petitions. In these circumstances, it can be said that it is a case of suppressing the material facts. Writ petitions are dismissed. Neyaz/- ( J.B. Koshy, CJ.) (Dr. Ravi Ranjan, J.)