IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15344 of 2008 ***** M/S K.D.Liquor & Fertilizer (P) Limited, having its registered office at 503 N.P. Centre, Dak Bunglow Road, Patna, P.S.-Kotwali, District Patna through its Director Praudyot Sinha son of Late Sudhangshu Bikash Sinha, residing at 301 Viashno Apartment, Boring Canal Road, P.S. S.K.Puri, Patna. …. …. Petitioner Versus 1. The State of Bihar through the Commissioner cum Secretary, Commercial Taxes Department, Bihar, Patna. 2. The Commissioner of Commercial Taxes, Bihar, Patna. 3. The Assistant Commissioner of Commercial Taxes, Hajipur Circle, Hajipur. 4. The Commercial Taxes Officer, Hajipur Circle, Hajipur. …. …. Respondents. ----------- For the Petitioner : Mr. Satyabir Bharti, 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 16th October, 2008. The counsel for the petitioner and the Additional Advocate General-III are ad idem that the tax liability fastened on the petitioner by the Assessing Officer vide order dated 16th September, 2005 under the provisions of Bihar Tax on Entry of Goods for Consumption, Use or Sale Act, 1993 (for short ‘the Act of 1993) is founded on the notification dated 22nd August, 2003 and that the said notification has been quashed and set aside by this Court. - 2 - 2. The counsel for the petitioner and the Additional Advocate General-III agree that the controversy concerned in the notification dated 22nd August, 2003, is under consideration before the Supreme Court in group of matters. 3. The Additional Advocate General-III does not dispute that the tax liability in this case is not post 28th August, 2006. 4. In the backdrop of admitted factual position, we are satisfied that the following order shall meet the ends of justice – (i) The order dated 16th September, 2005 passed by the Assessing Officer as well as the order dated 17th March, 2008 passed by the appellate authority under the provisions of the Act of 1993 is quashed and set aside. (ii) However, in case the Supreme Court upsets the order of this Court and the validity of notification dated 22nd August, 2003 is upheld, the Assessing Officer will be free to make re- assessment for the year 2003-04 and 2004-05 and pass a fresh order under the Act of 1993. R. M. Lodha, CJ Kishore K. Mandal, J Pawan/-