IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4228 of 2008 M/S SHANKAR SAH Versus THE STATE OF BIHAR & ORS ----------- For the Petitioner : M/S. S. K. P. Sinha & Kameshwar Pd. For the Respondents: Mr. Lalit Kishore, AAG 3. ------------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Barin Ghosh ------------ Dated, the 11th July, 2008. Heard counsel for the parties. 2. In paragraph 5 of the counter affidavit filed by the respondents, it is stated thus : “That it would be also relevant to state herein that Rule 14 (13)(a)(aa) and Rule 42 (3)(IV) provides that there is a provision for filing indemnity bond for the loss form IXC before the prescribed authority. Indemnity bond was not filed by the dealer and the matter was not even pointed out to the Assessing Officer.” 3. Counsel for the petitioner submits that the petitioner is ready and willing to file Indemnity bond for the lost form IX-C before the prescribed authority. 4. Additional Advocate General submits that if the petitioner files Indemnity bond for the lost form IXC before the prescribed authority, he has no objection if the matter is remitted back to the prescribed authority for fresh order. 5. In the light of the submissions of the counsel for the - 2 - parties, we dispose of this writ petition by passing the following order: (i) The petitioner shall file Indemnity bond for the lost form IXC before the prescribed authority within one month from today. (ii) The prescribed authority shall consider the same and after hearing counsel for the petitioner pass an appropriate order within one month thereafter. (iii) In case the Indemnity bond is filed by the petitioner for the lost form IXC, the re-assessment order dated 20.5.2004 shall be rendered ineffective and, as indicated above, fresh order shall be passed by the prescribed authority. R. M. Lodha, CJ Barin Ghosh, J AMIN/-