IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.521 of 2008 M/S Radha Stores, a Partnership Firm having its place of business at Jain Temple Road, P.O. Gaya, P.S. Kotwali, Town & District – Gaya through one of its Partners, Parakash Chandra Jain, s/o late Radha Krishna Saraogi, resident of jain Temple Road, P.S. Kotwali, Town & District – Gaya …………… Appellant Versus 1. The State Of Bihar through the Principal Secretary –cum- Commissioner of Commercial Taxes, Bihar, Patna 2. The Commercial Taxes Tribunal, Bihar, Patna through its Secretary 3. The Additional Commissioner of Commercial Taxes, Vikash Bhavan, Bailey Road, Patna 4. The Joint Commissioner of Commercial Taxes (Appeal), Gaya Division, Gaya 5. The Deputy Commissioner of Commercial Taxes in-charge, Gaya Cirle, Gaya 6. The Commercial Taxes Officer, Gaya Circle, Gaya …………. Respondents ----------- For the appellant: Mr. S.D. Sanjay, Advocate For the respondents : JC to AAG - III P R E S E N T Hon'ble the Chief Justice And Hon'ble Mr. Justice Kishore K. Mandal --- Dated, the 27th November, 2008 Mr. S.D. Sanjay, counsel for the appellant submits that before the Tribunal an argument was canvassed that while examining the requirement of pre-deposit 25% amount in dispute under section 73(2) of Bihar Value Added Tax Act, 2005, input tax credit earned by the petitioner ought to have been taken into consideration. 2 However, from the order passed by the Tribunal, no such contention seems to have been advanced. 2. Confronted with this, Mr. S.D. Sanjay, counsel for the appellant prays for withdrawal of this appeal with liberty to the appellant to approach the Tribunal by filing a review application. 3. Appeal is, accordingly, allowed to be withdrawn with liberty as prayed. All contentions raised in the appeal are kept open to be agitated subsequently, should an occasion arise for the appellant to file an appeal before this court after decision in the review application. R. M. Lodha, CJ. Kishore K. Mandal, J. Neyaz/-