IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.13592 of 2009 1. M/S PUNJ LLOYD LIMITED A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING IT'S REGISTERED OFFICE AT 17-18 NEHRU PLACE, NEW DELHI- 110019 AND CARRYING ON BUSINESS AS SUB CONTRACTOR AT G.T. ROAD IN THE TOWN AND DISTRICT OF SASARAM THROUGH MR. UMA SHANKAR SINGH, SERVING AS EXECUTIVE, FINANCE AND ACCOUNTS….Petitioner. Versus 1. THE STATE OF BIHAR THROUGH THE COMMISSIONER- CUM-SECRETARY, DEPT. OF COMMERCIAL TAXES, GOVT. OF BIHAR, PATNA 2. THE DY. COMMISSIONER OF COMMERCIAL TAXES PATLIPUTRA CIRCLE, PATNA, BIHAR 3. THE COMMERCIAL TAXES OFFICER PATLIPUTRA CIRCLE, PATNA……Respondents. ----------- 2/ 29.10.2009 Heard the parties. The petitioner has preferred this writ petition against a notice for re-hearing the assessment order passed by the sales tax authorities for the period 2004-05. The said notice dated 04.09.2009 has been annexed as Annexure-8. Now it is no longer necessary to decide various pleas raised on behalf of the petitioner against the impugned notice contained in Annexure-8 in view of the admitted 2 facts that pursuant to the said notice, re-hearing for the relevant assessment order has already been completed and a final order has been passed by the Commercial Tax Officer, Patliputra Anchal, Patna on 23.10.2009. That order is in favour of the petitioner inasmuch as no further tax liability has been found against him. In view of such subsequent development, it is not necessary to adjudicate upon the various issues raised on behalf of the petitioner. The writ petition is, therefore, dismissed as infructuous. kksinha/- (Shiva Kirti Singh, ACJ.) ( Shyam Kishore Sharma, J. )