M/S Raiyan Traders v. The State Of Bihar Through The Principal Secretary Cum Commissioner, Department Of State Taxes

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.2201 of 2021 In Civil Writ Jurisdiction Case No.17737 of 2021 ====================================================== M/s Raiyan Traders ... ... Petitioner/s

Versus

The State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes ... ... Opposite Party/s ====================================================== Appearance :

For the Petitioner/s :

Mr.Gautam Kumar Kejriwal, Adv For the Opposite Party/s :

Mr.Vivek Prasad (GP 7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER (Per: HONOURABLE MR. JUSTICE S. KUMAR) 29-01-2022 This modification petition has been filed seeking modification in the judgment and order dated 06.10.2021 passed in CWJC No. 17737 of 2021, whereby petitioner was directed to deposit 15% of the amount of the demand raised before the Assessing Officer within 8 weeks.

Learned counsel for the petitioner submits that as directed in the judgment and order dated 06.10.2021 passed in CWJC No. 17737 of 2021 for making payment of 15% of the demand notice, petitioner has made payment of 10% of the demand notice and prays that 15% of payment of demand notice be reduced to 10% as passed in other cases.

This court is not inclined to modify the judgment

Patna High Court MJC No.2201 of 2021(2) dt.29-01-2022 2/2 and order dated 06.10.2021 passed in CWJC No. 17737 of 2021 from 15% to 10% and directs, petitioner to deposit the remaining 5% within 3 months. The concerned authority is directed to pass the Assessment Order in this case within two months on deposit of the remaining 5% of the demand notice. Accordingly, the modification petition stands disposed of.

(Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- U