IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2924 of 1996 Shree Shambhu Re-rolling Mills, A company incorporated under the Indian Companies Act having its registered office at Industrial Area, Betiah through its Director Shri Rajesh Kumar Todi son of late Dr. S.N.Todi, resident of Ujjain Tola, Bettiah --- Petitioner. Versus 1. STATE OF BIHAR 2. The commissioner of Commercial Taxes, Bihar, Patna. 3. The District Level Committee, Constituted under the Bihar Sales Tax Supplementary ( Deferment of Tax Rules), 1990, Bettiah. 4. The Assistant Commissioner of Commercial Taxes, Bettiah Circle, Bettiay ---- Respondents. --------------- 10/ 16-09-2010 This matter was called out “for hearing” on 14.09.2010. None appeared on behalf of the petitioner and was adjourned to enable learned counsel for the petitioner to appear in support of the writ petition. None appears on his behalf today also. Heard Mr. Rajesh Kumar, AC to AAG 6. This writ petition is for a direction to respondent no.3, District Level Committee, to grant certificate of eligibility for which application has been made by the petitioner on 09.09.1992, also for quashing the order passed by the Assistant Commissioner of Commercial Taxes, Bettiah Circle, Bettiah ( Annexure-7 & 8), whereby he has held that the petitioner is not entitled to the benefit of exemption from payment of tax on purchase of raw materials as well as deferment of sales tax, and also to command the respondents to grant certificate of deferment of sales tax for a period of five years from the date of production i.e., 13.07.1992, and for 2 direction to the respondents not to take any steps against the petitioner for recovery of any amount of tax . The respondents have placed on record their counter affidavit. We have perused the materials on record and considered the submissions of learned counsel for the respondents. It appears to us that the petitioner has rightly been denied the benefit of exemption from payment of tax on purchase of raw material as well as deferment of sales tax. We do not find any merit in this writ petition. It is accordingly dismissed. BTiwary/ ( S. K. Katriar, J.) ( Birendra Prasad Verma, J.)