IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.4011 of 1999 M/S VIJAY METAL WORKS, A PROPRIETORSHIP FIRM THROUGH ITS PROPRIETOR SHRI BINOD KUMAR KISHOREPURIA, SON OF LATE SAGARMAL KISHOREPURIA, RESIDENT OF D.N. SINGH ROAD, BHAGALPUR………………………………………..PETITIONER. Versus 1. THE STATE OF BIHAR THROUGH THE FINANCE DEPARTMENT, GOVERNMENT OF BIHAR, PATNA. 2. THE COMMISSIONER OF COMMERCIAL TAXES, BIHAR, PATNA. 3. THE ASST. COMMISSIONER OF COMMERCIAL TAXES, BHAGALPUR CIRCLE, BHAGALPUR. ……………………………………………….RESPONDENTS. ----------- 5/ 16-11-2010 None appears on behalf of the parties. The respondents have placed on record their counter affidavit. It appears to us on perusal of the materials on record that the writ petition has become infructuous on account of efflux of time. In that view of the matter, the writ petition is dismissed as having become infructuous. BTiwary/ ( S. K. Katriar,J.) ( Birendra Prasad Verma, J.)