IN THE HIGH COURT OF JUDICATURE AT PATNA LPA No.1561 of 2010 1. The State Of Bihar 2. The Principal Secretary, Cum Commissioner, Department Of Commercial Taxes Govt. Of Bihar, New Secretariat, Bailey Road, Patna. …..Respondents-Appellants. Versus 1. Krishna Kant Gupta S/O Late Bhola Prasad Sah R/O Road No.6, Moh-Patel Nagar, Near Gandhi Murti, P.S.Shastri Nagar, Town & Distt-Patna. …. Petitioner-Respondent. ----------- 3 18 .7.2011 None appears on behalf of State to argue this case. We have perused the Judgment and ground of appeal, we are in full agreement with the Judgment of the learned Single Judge and do not find any merit in this appeal. Accordingly this appeal, being devoid of merit, is dismissed. Bhardwaj (Prakash Chandra Verma, J.) (Aditya Kumar Trivedi, J.)