IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5700 of 2009 AMIT KUMAR, son of Sri Lakshmi Narayan Prasad, R/o M/s Amit Agency, At – Lal Buzan, P.O. Chapra, P.S. Town Thana, District – Chapra (Saran) ………………………….. Petitioner Versus 1. THE STATE OF BIHAR through Commissioner, Commercial Taxes, Bihar, Patna, 2. The Dy. Commissioner, Commercial Taxes, Saran Circle at Chapra and 3. The Assistant Commissioner, Commercial Taxes, Saran Circle, at Chapra ………. Respondents. ----------- For the Petitioner:- Mr. Purnendu Singh and Mr. Rakesh Kumar Sharma,Advocates. For the Respondents:- Mr. Piyush Lall, AC to AAG-III. ------------ 5. 12.03.2010. Heard Mr. Purnendu Singh, learned counsel for the petitioner and Mr. Piyush Lall, learned counsel for the State. The only grievance that has been canvassed in this writ petition is that the Assessing Officer has passed an order of tentative calculation, contained in Annexure-2, under Section 25(2) of the Value Added Tax Act, 2005 (for brevity `the Act’) without serving a notice on him as contemplated under the said provision. Regard being had to the facts and circumstances of the case, as the notice has been brought on record as Annexure-3, the same shall be deemed to have been 2 served on the assessee-petitioner. He shall file his show cause / explanation within a period of three weeks from the date of receipt of a copy of the order passed today and thereafter the Assessing Officer shall proceed in accordance with Section 25 of the Act and the Rules framed thereunder. As we are remitting the matter, the order relating to tentative calculation, contained in Annexure-2 is quashed. We hereby make it clear that we have not expressed any opinion on the merits of the case. The writ petition stands disposed to the extent indicated above. There shall be no order as to costs. Dilip ( Dipak Misra, C.J. ) ( Mihir Kumar Jha, J. )