SANJAY KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner has challenged three different orders with regard to three different circles. In our view, the petitioner is liable to pay three sets of court fee. Two sets of court fee should be paid by tomorrow failing which the writ application shall stand rejected without further reference to a Bench.

(2.) THE petitioner is engaged in the business of manufacture and wholesale supply of country liquor. He is aggrieved by the order dated September 28, 2002 issued by the Assistant Commissioner, Commercial Taxes, Biharsharif, contained in annexure 1 to the writ application, order dated November 22, 2002 issued by the Assistant Commissioner, Commercial Taxes, Darbhanga contained in annexure 8 to the writ application and the order dated November 28, 2002 passed by the Assistant Commissioner, Commercial Taxes, Samastipur contained in annexure 10 to the writ application wherein the authorities have directed him to make payment of the amount of the sales tax mentioned in the orders on the ground that he has wrongly claimed discount above 20 per cent and has included discount above the same in the gross turnover.

(3.) IN the present case, it appears that the aforesaid orders have been passed without either disapproving the return or without making the final assessment and the orders have been issued in pursuance of the order of the Commissioner of the Commercial Taxes which we have already quashed on the aforesaid ground.