IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.10527 of 2010 ==================================================== M/s Mahabir Food Product, a partnership firm having its place of business at Narpatganj Road in the town of Forbesganj P.O. & P.S.- Forbesganj and Distt.- Araria (Bihar) through its authorised signatory and manager Arbind Kumar Goyal, S/o Nand Kishore Goyal. …. …. Petitioner Versus 1. The State of Bihar. 2. The Secretary cum Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Commercial Taxes Officer, Forbesganj Circle, Forbesganj. …. …. Respondents ==================================================== Appearance : For the Petitioner: Mr. Ramesh Kumar Agrawal, Advocate with Mr. Vikash Kumar Singh, Advocate For the Respondent: Mr. Lalit Kishore, AAG-1 ==================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 5. 6.4.2011. With the consent of the learned advocates the petition is heard and decided today. This petition under Article 226 of the Constitution is filed by the registered dealer against the notice of reassessment issued under Section 19 of the Bihar Finance Act 1981 for the assessment year 1998-99. The challenge is two fold. The notice has been issued by the prescribed authority without recording his satisfaction in respect of the turnover having escaped assessment and that the notice has been issued after the expiry of period of limitation of eight years envisaged under Clause (a) and (b) of sub-section (1) of Section 19 of the Act. - 2 - There is no denial that the impugned notice does suffer from the vices as aforesaid. In our opinion, the impugned notice has been issued by the prescribed authority without the authority of law and requires to be quashed and set aside on that ground alone. For the aforesaid reasons the petition is allowed. The impugned notice dated 14th May 2009; the consequential order of reassessment dated 30th May, 2009/30th June 2009 and the notice of demand dated 30th June 2009 are quashed and set aside. Pawan/- (R.M. Doshit, CJ) (Jyoti Saran, J)