IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2086 of 2010 M/S SAI IRON INDIA LTD., a company incorporated under the provisions of Companies Act, 1956 having its Office situated at Sabalpur, Deedarganj, Patna City, District patna through one of its Directors, Sajjan Kumar Kedia, S/o late Chhote Lal Kedia, Resident of P.O. G.P.O. P.S. Kotwali, District Patna. Versus 1.THE STATE OF BIHAR through the Principle Secretary-cum-Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna. 2.The Joint Commissioner of Commercial Taxes (Appeal), Patna Division, Patna. ----------- 2 08-02-2010 Heard Mr. S.D. Sanjay, learned counsel for the petitioner and Mr. Lalit Kishore, learned Additional Advocate General for the State. Mr. Sanjay, learned counsel for the petitioner has submitted that if some time is granted he will deposit amount before the appellate authority so that appeal can be entertained under section 72 of the Bihar Value Added Tax 2005. Mr. Lalit Kishore, learned Additional Advocate General for the State has no objection. In view of aforesaid, it is directed that if petitioner deposits remaining amount as directed by the appellate authority within a period of two months, appeal shall be entertained and heard on merits. 2 With the aforesaid direction, the writ petition stands disposed of. (Dipak Misra, C.J.) Abhay Kumar ( Mihir Kumar Jha, J.)