IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.945 of 2009 M/S Mahabir Petro Products Pvt. Ltd., a company incorporated under the provision of the Companies Act, 1956, having its registered office situated at Marwari Mohalla, Begusarai through one of its Directors, Pradeep Kumar Maskara s/o Shiv Dayal Maskara …….. Petitioner Versus 1. The State Of Bihar 2. The Commissioner Commercial Taxes, Bihar, Patna 3. The Deputy Commissioner of Commercial Taxes, Begusarai Circle, Begusarai 4. The Commercial Taxes Officer, Begusarai Circle, Begusarai ………… Respondents --- For the petitioner: Mr. K.N. Jain, Sr. Advocate Mr. Purnendu Singh, Advocate For the respondents: Mr. Satyabir Bharti, AC to AAG -III ----------- 2 04-02-2009 It is the assertion of petitioner that his application for refund is pending before respondent no.3 since 5th of November, 2007 and his grievance is that till date neither the amount has been refunded nor any decision has been taken thereon. Having heard Mr. K.N.Jain, Senior Advocate, for the petitioner, Assistant Counsel to Additional Advocate General – III, for the State and taking into consideration the facts and circumstances of the case, we deem it expedient that respondent no.3 takes decision on the application of the petitioner, if - 2 - already not taken, within three months from the date of receipt/production of a copy of this order. We direct accordingly. It is made clear that we have not expressed any opinion in regard to claim made by petitioner and that shall be considered by respondent no.3 in accordance with law. Application stands disposed off with observation aforesaid. Neyaz/- C. K. Prasad, ACJ. S. K. Sharma, J.