IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.2016 of 1993 M/S MODI PLASTICS LTD. THROUGH ITS DIRECTOR, 100, PATLIPUTRA COLONY, PATNA--- PETITIONER Versus 1. THE STATE OF BIHAR THROUGH THE SECRETARY URBAN DEVELOPMENT, PATNA, BIHAR 2. DANAPUR NIJAMAT MUNICIPALITY, THROUGH ITS CHAIRMAN AT+ P.0 –DANAPUR, DISTT- PATNA. 3. THE EXECUTIVE OFFICER, DANAPUR NIJAMAT MUNICIPALITY AT+PO- DANAPUR, DISTT- PATNA---- RESPONDENTS For the petitioners: Mr. v.N. Sahay, Advocate Mr. Arun Srivastava,Advocate For the State: Mr. Rajesh kumar,Advocate JC to AAG-6 --------- 9 2.12.2008 This writ application was filed by the Company against a demand for municipality tax for the period 1987-88 to 1992-93. This is supposed to be a fresh demand after payment of the earlier demand. It is also a fact that the Company has gone under liquidation and is closed and no activity whatsoever is being carried out. In that view of the matter, there may not be any occasion for this Court to adjudicate the issue at this stage. If the Company is revived and the liability created by the municipal authority is held out against the Company then they have liberty to take fresh step in this regard. This writ application is dismissed in the above background. RPS (Ajay Kumar Tripathi, J.)