IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.1940 of 2011 Rajesh Kant Jha, son of late Sobha Kant Jha, resident of Village – Haripur Dihatola, P S – Kaluahi, District - Madhubani Versus 1. The State of Bihar through the Principal Secretary of Finance Department, Government of Bihar, Patna. 2. The Principal Secretary cum Commissioner, Commercial Taxes Department, Government of Bihar, Patna. ----------- 03. 12.7.2011 Annexure-1 is the communication which is supposed to be the reasoned order passed by the Commercial Taxes Commissioner cum Principal Secretary, Government of Bihar. Petitioner had earlier approached the High Court when an order of punishment of censor was entered in his character roll in the year 2007-2008. Petitioner was supposed to be a Commercial Taxes Officer posed in Raxaul and the allegation made against him is that he failed to achieve the target of collection of revenue fixed by the State. Submission made against the order contained in Annexure-1 is that it is a mechanical order without applying mind to the objections or the explanation which the petitioner had offered as per Annexure-3.He submits that he was never the Circle Incharge but somebody else was Circle Incharge for the period 2007-08. He had offered reasons and explanations for shortfall of collection of revenue but none of those explanations came to be considered by the Principal Secretary. The only thing which has been indicated is that there is failure to achieve the target. 2 Another vital aspect pointed out is that the traders named in the order, whose failure to deposit higher rate of taxes led to shortfall of collection of revenue did not come within the jurisdiction of the petitioner nor were they directly under his assessment. As usual the counter affidavit filed on behalf of the State remains vague and does not answer some of the issues raised. Generality of submissions or stand does not help this Court specially when certain factual aspects are asserted and not denied in the counter affidavit. If that be the position, this Court has no option but to re-burden the authorities to reconsider the matter in light of Annexure-3 and the objection raised by the petitioner because the order contained in Annexure-1 does not show any reflection of consideration of those issue. Annexure-1 is quashed but the matter is remitted back to the Principal Secretary cum Commercial Taxes Commissioner, Government of Bihar to pass a fresh order on the issue of imposition of punishment on the petitioner for non- achieving the target fixed by the State for the period in question. Writ is allowed. rkp ( Ajay Kumar Tripathi, J.)