IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4917 of 2008 With CWJC No. 4918 of 2008 M/S SASA MUSA SUGAR WORKS LTD., a company registered under the Indian Companies Act, 1956 having its registered office at Marcantile Building, 9/12, Lall Bazar Street, Kolkata-1 and its sugar factory at Sasa Musa, P.O. Sasa Musa-841506 PS Kuchaikote and District Gopalganj through its Factory Manager Jamaluddin son of late Nehaluddin …petitioner in both the cases Versus 1. THE STATE OF BIHAR 2. The Secretary cum Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Commercial Taxes Officer, Gopalganj Circle, Gopalganj …….….respondents in both cases ----------- For the petitioner: Mr. Ramesh Kumar Agrawal, advocate For the State: Mr Satyabir Bharti: AC to AAG – III ------------ 5 19-11-2009 Heard the parties. We are in agreement that these two writ petitions are fully covered by a recent Division Bench Judgement of this court reported in 2009 (4) PLJR 460 (Bihar Sugar Mills Association Vs. State of Bihar). From certified copy of the said judgement it has been shown that for similar reliefs the petitioner in these two writ petitions was also a party in CWJC no. 4613/2003. In view of aforesaid facts, both these writ petitions are allowed in terms of the aforesaid Division Bench Judgement. BKS/- (Shiva Kirti Singh, ACJ.) (Shyam Kishore Sharma, J.)