IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.10879 of 2010 ============================================== M/s Mahabir Food Product - Petitioner(s) Versus The State of Bihar & Ors. - Respondent(s) ============================================== Appearance: For the Petitioner: Mr. Ramesh Kumar Agrawal Mr. Anupa Nand Jha For the Respondents: Mr. Lalit Kishore, AAG-3 ============================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 05. 02.05.2011 With the consent of the learned advocates the petition is heard and decided today. This petition under Article 226 of the Constitution is filed by a registered dealer against the order of re-assessment and the consequent notice of demand dated 30th June 2009 made by the respondent no. 3 in the re-assessment proceeding for the assessment year 1996-97. The challenge is two fold. The notice has been issued by the prescribed authority without recording his satisfaction in respect of the turnover having escaped assessment and that the notice has been issued after the expiry of period of limitation of envisaged under Clause (a) and (b) of sub-section (1) of Section 19 of the Bihar Finance Act, 1981. There is no denial that the impugned notice does 2 suffer from the vices as aforesaid. In our opinion, the impugned notice has been issued by the prescribed authority without the authority of law and requires to be quashed and set aside on that ground alone. For the aforesaid reasons, the petition is allowed. The order of re-assessment and the consequent notice of demand dated 30th June 2009 are quashed and set aside. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)