IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.7702 of 2011 ====================================================== M/s Muzaffarpur Tyre House, a Proprietary Concern having its place of business at Bhagwanpur, Muzaffarpur through its Proprietor, Abhay Shankar Sharma, S/o Shri Kameshwar Sharma, Resident of Bhagwanpur, P.O. & P.S. Muzaffarpur District Muzaffarpur. .... .... Petitioners Versus 1. The State of Bihar through the Secretary-cum-Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna. 2. The Commercial Taxes Tribunal, Bihar, Patna having its Office at Old Secretariat Barrack, Patna through its Secretary. 3. The Joint Commissioner of Commercial Taxes (Appeal), Tirhut Division, Muzaffarpur. 4. The Dy. Commissioner of Commercial Taxes, Muzaffarpur Circle, Muzaffarpur. .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. D.V. Pathy, Advocate with Mr. Gautam Kumar Kejriwal, Advocate Mr. Akash Chaturvedi, Advocate For the Respondents : Mr. Vikash Kumar, A.C. to AAG-1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 10. 22-09-2011 With the consent of the learned advocates, the Petition is heard and decided today. Patna High Court CWJC No.7702 of 2011 (10) dt.22-09-2011 2 / 3 2 This Petition under Article 226 of the Constitution is filed by a registered dealer against the order dated 15th February 2011 made by the Commercial Taxes Tribunal, Bihar in Restoration Petition Case No.MZ-25/2010. It appears that against the demand of Rs.17,42,543.00 for the financial year 2002-03 made by the Assessing Officer and confirmed by the appellate authority, the petitioner filed a Revision Application before the Commercial Taxes Tribunal, Bihar. Admittedly, the said Revision was not attended to by the petitioner, eventually it came to be dismissed for default on 20th November 2006. In 2010, the petitioner filed above referred Restoration Petition No. MZ-25/10 for recall of the order dated 20th November 2006 and for restoration of the Revision Application. Under the impugned order dated 15th February 2011, the Tribunal below rejected the application. On the facts and in the circumstances of the case, the Petition is allowed. The impugned order dated 15th February 2011 made by the Commercial Taxes Tribunal, Bihar in Restoration Petition Case No.MZ-25/2010 is set aside. The Restoration Petition Case No.MZ-25/2010 is allowed. The order dated 20th November 2006 made on Revision Application No. MZ-25/2006 is set aside. The Revision Application No. MZ-25/2006 is restored on the files of the Tribunal. This order is made on the condition that the petitioner pays a sum of Rs. 11 lacs against the outstanding demand as early as possible but not beyond 30th November 2011. In the event, the petitioner fails to pay the aforesaid sum of Rs. 11 lacs as directed, this order shall stand recalled and the impugned order dated 15th February 2011 shall stand confirmed. It is further directed that on Patna High Court CWJC No.7702 of 2011 (10) dt.22-09-2011 3 / 3 3 restoration of the Revision Case No.MZ-25/2006, the petitioner will attend the Revision Application scrupulously without any default. Petition stands allowed in the above terms. Pawan/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)