GIRDHARI LAL SUNIL KUMAR Vs. STATE OF BIHAR

JUDGEMENT

(1.) Heard learned counsel for the petitioners and the State.

(2.) Both these writ petitions are directed against the order passed by the Joint Commissioner of Commercial Taxes (Appeal), Tirhut and Saran Divisions, Muzaffarpur.

(3.) The issue is similar. An assessment was made under the provisions of the Bihar Finance Act, 1981. The assessments having been made and penalty imposed, the petitioners filed two appeals in question in the two writ petitions. The appeals were taken up and dismissed by order dated 28.01.2015. In both the cases, the writ petitions have been filed against those orders.