IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.1672 of 2011 ============================================== M/s. Linde Engineering India Private Limited. - Petitioner(s) Versus The State of Bihar & Ors. - Respondent(s) ============================================== Appearance: For the Petitioner : Mr. Sharat Kumar Sharan For the Respondent: Mr. Lalit Kishore, AAG-1 ============================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06. 18.04.2011 The petitioner a Contractor of Indian Oil Corporation, Bangalore has filed this petition under Article 226 of the Constitution to challenge the notice dated 24th November 2010 issued by the Deputy Commissioner of Commercial Taxes, Begusarai to Indian Oil Corporation Limited, Begusarai directing the Indian Oil Corporation to withhold the payment of any amount due to the petitioner as, in the opinion of the Deputy Commissioner of Commercial Taxes, the petitioner is likely to defraud the state revenue. Learned Additional Advocate General Mr. Lalit Kishore appears for the respondent authorities. He has submitted that in view of passage of time and in view of the assessment order already made the impugned notice has lost its efficacy. He states that impugned notice dated 24th November 2010 issued under Section 49 of the Bihar Value Added Tax Act, 2005 will be withdrawn within one week from today. In view of the aforesaid statement, the cause of action does not survive. The writ petition stands disposed of accordingly. 2 In case the impugned notice is not withdrawn within a week as stated, the petitioner will have liberty to revive this writ petition. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)