IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.8999 of 2010 1. M/S GANPATI ENTERPRISES THROUGH ITS AUTHORIZED SIGNATORY (PARTNER) SRI CHANDRA KET SINGH, S/O LATE DIPNARAYAN SINGH, MOHALLA + P.S. NAWADA, DISTRICT- ARRAH…………………..Petitioner Versus 1. THE STATE OF BIHAR THROUGH SECRETARY, RURAL WORK DEPARTMENT,NIRMAN BHAWAN,BAILEY ROAD,PATNA. 2. THE EXECUTIVE ENGINEER, R.W.D. DIVISION, ARRAH. 3. THE PRINCIPAL SECRETARY, COMMERCIAL TAXES,BIHAR,PATNA. 4. ASSISTANT COMMISSIONER COMMERCIAL TAXES, ARRAH CIRCLE, BHOJPUR……………………………………………………………Respondents ----------- 21-06-2010 Nobody appears on behalf of the petitioner. On behalf of the State it was submitted that by a recent Division Bench judgment delivered on 21.5.2010 in CWJC No. 9885 of 2008 (Abdul Majeed Khan. V. State of Bihar), CWJC No. 10037 of 2007 (M/s Pareek Power Pvt. Ltd. v. State of Bihar & Ors.) and other analogous cases, a similar challenge to the provisions of Bihar Value Added Tax Act has been rejected. In view of the aforesaid submission on behalf of the State, the matter appears to have no merit. However, since nobody appears on behalf of the petitioner, this application is dismissed for non-prosecution. perwez ( R.M. Doshit, C.J. ) (Shiva Kirti Singh, J.)