IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.13251 of 2008 ----- M/S Lumbini Beverages Pvt.Ltd, a Company incorporated under the provisions of Companies Act, 1956 having its Industrial Unit/Conern/ Place of Business situated at H-2, EPIP, Industrial Area, Hajipur, Vaishali through its Chief Executive Officer, Ganesh Prasad Singh, S/o Late Jadunandan Singh, Resident of Mahesh Nagar, P.S.: Patliputra, Town &District-Patna-800024. … Petitioner Versus 1. The State Of Bihar through the Principal Secretary-cum- Commissioner of Commercial Taxes, Bihar, Vikash Bhavan, Bailey Road, Patna. 2. The Assistant Commissioner of Commercial Taxes In-charge, Hajipur Circle, Hajipur. ----------- For the petitioner : Mr. S.D.Sanjay, Advocate Mrs. Shabina Rubab, Advocate For the respondents : Mr. Lalit Kishore, Additional Advocate General-III -------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ------- Dated, the 01st October, 2008 After arguing the matter for some time, Mr. S.D.Sanjay, counsel for the petitioner prays for withdrawal of this writ petition with liberty to the petitioner to agitate the issue concerning exemption of tax before the competent authority/ forum. He, however, submits that due unpaid tax for the period from April, 2008 to June, - 2 - 2008 may be permitted to be paid by the petitioner in three equal instalments along with current tax liability. 2. Mr. Lalit Kishore, Additional Advocate General-III has left the matter to the court. 3. In the circumstances, we are satisfied that the following order shall meet the ends of justice: (i) Writ petition is dismissed as withdrawn with liberty to the petitioner to agitate the issue concerning exemption from tax before the competent authority/ forum. (ii) The petitioner is granted liberty to pay outstanding tax for the quarter April, 2008 to June, 2008 in three equal instalments, payable in the months of October, 2008, November, 2008 and December, 2008 along with recurring tax liability. (iii) The undertaking given by the petitioner marked ‘X’ for identification purposes is accepted. (iv) Upon payment of first instalment, Bank Account (Annexure-E series) shall stand released by the respondents. R. M. Lodha, CJ Kishore K. Mandal, J. Sunil