RAMESH PRASAD SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD learned counsel for the petitioner and learned counsel for the State.

(2.) VIDE order dated 12.4.2006, a notice was issued to O.P. No. 2 which has been served on him but nobody appears on behalf of the O.P. No. 2.

(3.) THE petitioner is presently working as a Manager of M/s Dhillon Transport Agency, having its office and godown situated at Peer Mansoor Road, Gaya. It is alleged that on 6.4.2004 an inspection was conducted by the officials of Commercial Taxes Department, Gaya Circle in the office and godown premises of M/s Dhillon Transport Agency and it was found that there was violation of Sections 31 and 32 of the Bihar Finance Act, 1981 . At the time of inspection, it is alleged that Form Nos. 28, 28A and 28E of the goods were not available as per the guidelines contained in Notification No. S.O. 602 dated 10.11.2003 and registers in form nos. I and II were also not maintained in the Agency.