Sitaram And Sons, Gandhi Chowk, Munger Through Its Proprietor Namely Pradip Kumar v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.2222 of 2026 ====================================================== Sitaram and Sons, Gandhi Chowk, Munger through its Proprietor namely Pradip Kumar, Son of Late Prmeshwar Prasad, Resident of Guljar Pokhar, PS Kotwali, Dist. Munger.

... ... Petitioner

Versus

1.

The State of Bihar through the Commissioner of State Taxes, Bihar, Patna having its office at Vikash Bhawan, Patna.

2.

The Commissioner of State Tax, Bihar, Patna, having its office at Vikash Bhawan, Patna.

3.

The Joint Commissioner of State Tax (Audit) Bhagalpur Division, Bhagalpur.

4.

The Joint Commissioner of State Tax, Munger, Circle Munger. 5.

The Assistant Commissioner of State Tax, Circle Munger. ... ... Respondents ====================================================== Appearance :

For the Petitioner :

Mr. Jyoti Ranjan Jha, Advocate For the Respondents :

Mr. Vivek Prasad, GP-7 Mr. Pratiyush Kumar, AC to GP-7 ====================================================== CORAM: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD and HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA ORAL ORDER (Per: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) 13-05-2026 Heard learned counsel for the petitioner and learned counsel for the respondents.

2. It is stated that against the order dated 10.12.2018 passed by the Assistant Commissioner of State Tax, Munger, the petitioner has preferred an appeal before the Additional Commissioner of State Tax, Bhagalpur vide Case ID - AD1002190002602. The appeal filed in the year 2019 is pending till date.

3. Considering the aforesaid aspect of the matter, we

Patna High Court CWJC No.2222 of 2026(2) dt.13-05-2026 2/2 direct the Appellate Authority to consider the appeal, give an opportunity of hearing to the petitioner and other side whereafter dispose of the appeal with reasoned order within a period of three months from the date of communication/ production of a copy of this order. The appellant shall appear before the Appellate Authority on 25th May, 2026 at 11:00 AM. The Appellate Authority shall fix a date of hearing in presence of the appellant or his authorised representative.

4. This writ application stands disposed of.

(Rajeev Ranjan Prasad, J) ( Soni Shrivastava, J) SUSHMA2/- U