IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.20674 of 2010 Brahamdeo Jha, resident of village-Rumauli, P.S.-Hahera, District- Darbhanga. …….Petitioner. Versus 1. The State of Bihar through the Principal Secretary, Commercial Taxes Department, Chief Minister Secretariat, Bihar, Patna. 2. The Principal Secretary Commercial Taxes Department, Chief Minister Secretariat, Bihar, Patna. 3. The Commercial Taxes, Assistant Commissioner, Commercial Taxes, Darbhanga, Circle Darbhanga. 4. The District Certificate Officer-cum-Additional Collector, Darbhanga. 5. The District Mines Officer, Darbhanga, District-Darbhanga. 6. The Assistant Mines Officer, Darbhanga, District-Darbhanga. ……..Respondents. ----------- For the petitioner : Mr. Ashok Kumar Jha, Advocate. For the State : Mr. Girjesh Kumar, A.C. to A.A.G.-1. -------- 03/ 04.01.2011 Heard learned counsel for the petitioner and learned counsel for the State. 2. This writ petition has been filed by the petitioner for quashing the entire proceeding of Certificate Case No.103/2003-04 pending before the District Certificate Officer-cum-Additional Collector, Darbhanga in which warrant of arrest has been issued against the petitioner. 3. The petitioner claims that the aforesaid proceeding was started by the Mines Department against Hari Narain Jha who belonged to the same village and was the owner of the brick-kiln. Learned counsel for the petitioner submits that no brick-kiln was ever started by the petitioner and he was illegally replaced as proceedee in the said proceeding and warrant of arrest had been issued. Learned counsel for the petitioner also states that he had filed an objection dated 05.05.2010 before the District Certificate Officer which has not yet been decided. - 2 - 4. From the order of assessment dated 09.03.2000 (Annexure-2) it is quite apparent that the authorities have found that it was the petitioner who was operating the brick-kiln without having any licence for the same and no brick-kiln was operated by Hari Narain Jha and hence from the said date proceeding continued against the petitioner. 5. It is quite strange that since 2000 the matter is pending and the petitioner had not taken any step challenging the said assessment order dated 09.03.2000 (Annexure-2) passed by the Assistant Commissioner, Commercial Taxes, Darbhanga Anchal and after about 10 years had filed the objection and without waiting for the result of the said objection has filed this writ petition on 21.12.2010. The petitioner has also not challenged the order on the basis of which warrant of arrest had been issued against the petitioner nor he had even availed the opportunity of appeal provided under the statute and is relying only on a notice issued by the Assistant Commissioner, Commercial Taxes, Darbhanga Anchal dated 01.12.2001 with respect to assessment year 1998-99. The said notice appears to be absolutely frivolous without considering the detailed order passed by the same authority on 09.03.2000 (Annexure-2). 6. In the said circumstances, this court does not find any merit in this writ petition which appears to be absolutely frivolous and is accordingly dismissed. Sunil (S. N. Hussain, J.)