NAGENDRA PRASAD Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner, who is engaged in the business of manufacture and sale of country liquor, has filed the present writ application for quashing the letter dated June 5, 2002, as contained in annexure 4, wherein the Commissioner of Commercial Taxes, Government of Bihar, Patna (respondent No. 1) has directed the assessing officers to disallow the claim of discount on licence fee and excise duty as claimed by the persons dealing in country liquor and spiced country liquor and in case discount has been allowed then steps should be taken to file revision before him under the provisions of Section 46(4) of the Bihar Finance Act, 1981.

(3.) LEARNED counsel appearing for the State, on the other hand, submitted that the Commissioner has already clarified the matter by issuing a direction that annexure 1 and other directions issued by him are in the nature of guidelines and not in the nature of directions.