IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5400 of 2010 ***** 1. THE UCO BANK THROUGH THE CHIEF MANAGER, PATLIPUTRA INDUSTRIAL AREA, PATNA BRANCH, PATNA. .... .... Petitioner Versus 1. MANAGING DIRECTOR, BIHAR INDUSTRIAL AREA DEVELOPMENT AUTHORITY, IST FLOOR UDYOG BHAWAN, EAST GANDHI MAIDAN, PATNA 2. THE COMMISSIONER OF INCOME TAX (TDS), CENTRAL REVENUE BUILDING, GARDINER ROAD, PATNA 3. THE ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, PATNA 4. THE ASSISTANT GENERAL MANAGER, DEPOSIT ACCOUNTS DEPARTMENT RESERVE BANK OF INDIA, SOUTH GANDHI MAIDAN, PATNA. .... .... Respondents ----------- For the Petitioner : Mrs. Nilu Agrawal, Advocate For the BIADA : Mr. Lalit Kishore, Senior Advocate Mr. Satyabir Bharti, Advocate For the Income Tax : Mr. Harshwardhan Prasad, Advocate Mrs. Archana Sinha, Advocate For the RBI : Mr. Kaushal Kumar Jha, Advocate ------------- 3. 8.4.2010. Though this matter was listed for orders, yet on consent of learned counsel for the parties, it is finally heard. We have heard Mrs. Nilu Agrawal, learned counsel for the petitioner, Mr. Lalit Kishore, learned senior counsel for respondent no.1, Mr. Harshwardhan Prasad, learned counsel for respondents 2 and 3 and Mr. 2 Kaushal Kumar Jha, learned counsel for respondent no.4. The present writ petition has been filed for issue of a writ of certiorari for quashment of the demand made by the revenue from the petitioner Bank on the foundation that the bank has failed to comply with the statutory obligation to deduct the tax at source, which was paid to the Bihar Industrial Area Development Authority. Be it noted, on being approached by the Bihar Industrial Area Development Authority seeking exemption from payment of tax, the Assistant Commissioner of Income Tax, TDS Circle, Patna, the third respondent herein, has rejected the application. Being grieved by the said order the Bihar Industrial Area Development Authority has preferred a revision before the Commissioner of Income Tax (TDS) and the Commissioner has already heard the matter. In view of the aforesaid, we are inclined to dispose of the writ petition directing that no coercive steps shall be taken against the petitioner till the verdict is delivered by the respondent no.2 herein. 3 Needless to emphasise, any of the aggrieved parties is at liberty to challenge the said order, if so advised. With the aforesaid observation and direction, the writ petition stands disposed of. Pawan/- (Dipak Misra, CJ) (Mihir Kumar Jha, J)