IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3533 of 2009 M/S SYMPHONY COMFORT SYSTEM Ltd., a Company incorporated under the provisions of Companies Act, 1956 having reregistered office at “SANSKRUT” Old High Court, Ahmedabad and its Sale Depot/place of business for carrying business within the State of Bihar at 52B, Kankarbagh, police station Kankarbagh, in the Town and District of Patna, through its Authorized Signatory Rajnit Kumar Sinha son of Late Shailja Nandan Prasad, Resident of Janpara House Khazanchi Road, Police Station Pirbohore in the Town and District of Patna….petitioner Versus 1. THE STATE OF BIHAR through the Commissioner-cum-Principal Secretary of Commercial Taxes, Government of Bihar, Patna 2. The Joint Commissioner of Commercial Taxes (Administration), Patna East and West Division, Patna 3. The Deputy Commissioner of Commercial Taxes, Patna South Circle, Patna ……….respondents ----------- For the petitioner: Mr. Chitranjan Sinha, Sr. Advocate Mr. Amarendra Kr. Sinha, Advocate For the State: Mr. Lalit Kishore, AAG 3 Mr. Satyabir Bharti, Advocate --------- 4 18-08-2009 Heard the counsel for the parties. The present writ petition has been preferred for quashing annexure-5, the notice dated 13-1-2009, whereunder the Deputy Commissioner, Commercial Taxes has issued a notice u/s 47 of the Bihar Finance Act for reviewing the earlier order passed by his predecessor. The main contention raised by the counsel for the petitioner to the effect that such notice has been issued on the basis of direction by the Joint Commissioner of Commercial Taxes (Administration). It is, therefore, contended that since quasi judicial power was sought to be exercised, such authority could not have acted on the basis of direction issued by any superior authority. A perusal of the notice dated 13-1-2009 makes it very clear that such notice was being issued only on the basis of 2 direction issued by the superior authority. In our considered opinion, such notice cannot be allowed to stand. Accordingly, such notice is quashed. However, it is made clear that this order of the High Court will not stand in the way of the authorities in proceeding in the matter in accordance with law. BKS/- (P. K. Misra, CJ.) (Shiva Kirti Singh, J.)