IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2877 of 2009 M/S MAHARAJA SALT TRADERS, A PARTNERSHIP FIRM HAVING ITS PLACE OF BUSINESS AT GOLA ROAD, NAWADA, THROUGH ITS PARTNER, WAJEER PRASAD, SON OF LATE MOUZI SAW, RESIDENT OF MOHALLA GOLA ROAD, IMAM BARA GALI, P.O. & P.S. NAWADA, DISTRICT-NAWADA. -PETITIONER Versus 1. THE STATE OF BIHAR, THROUGH THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT, GOVT. OF BIHAR, PATNA. 2. THE COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA. 3. THE COMMERCIAL TAXES OFFICER, NAWADA CIRCLE, NAWADA. -RESPONDENTS 2 19.03.2009 Petitioner has challenged the order dated 28.5.2008 passed by respondent no.2, the Commissioner, Commercial Taxes (Annenxure-5). In this application the petitioner alleged that the respondent-Commissioner has rejected the revision application on the ground that the certificate of the Salt Inspector was not produced. Certificates were produced along with the application. We remit the matter back for reconsideration as the petitioner will produce certificate of the Superintendent of Salt, Government of India, that the salt 2 was ordinary, non-refined iodized salt. It is submitted that the petitioner will obtain a certified copy of the certificate and produce the same. He further states that in the revisional order, without going into the merit, the Commissioner rejected the revision application on the ground that the invoices clearly mentioned the salt to be iodized. The case is remitted back to respondent no.2, the Commissioner, Commercial Taxes, to reconsider the matter after considering the certificate of the Salt Superintendent, to be produced by the petitioner and the materials on record. With the above observation the application is allowed and the impugned order is set aside. (J.B. Koshy, CJ.) (Shyam Kishore Sharma, J.) AAhmad