M/S Vinayak Sales, v. The State Of Bihar

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Jurisdiction Case No.2245 of 2021 In Civil Writ Jurisdiction Case No.8325 of 2021 ====================================================== M/s Vinayak Sales, through its Proprietor, Sujeet @ Sujeet Shahi, S/o P.K. Shaahi, aged 36 Years, Resident of 110A, Nikunj Vihar Police Colony, Phulwarisharif, P.S.-Phulwari, District-Patna, Pin 801505. ... ... Petitioner/s

Versus

1.

The State of Bihar through the Commissioner of State Tax, BIhar, New Secretariat, Patna.

2.

The Commissioner of State Tax, Bihar, New Secretariat, Patna. 3.

The Additional Joint Commissioner of State Tax (Appeal), Paatna West Division, Patna.

4.

The Assistant Commissioner of State Tax, Patna Central, Patna West, Patna. ... ... Opposite Party/s ====================================================== Appearance :

For the Petitioner/s :

Ms. Archana Sinha @ Archana Shahi, Advocate For the Opposite Party/s :

Mr. Manish Dhari Singh, AC to AG ====================================================== CORAM: HONOURABLE MR. JUSTICE P. B. BAJANTHRI and HONOURABLE MR. JUSTICE ARUN KUMAR JHA ORAL ORDER (Per: HONOURABLE MR. JUSTICE P. B. BAJANTHRI) 05-09-2023 Heard learned counsels for the respective parties.

2. The present M.J.C., filed for modification of order dated 22.11.2021 passed in C.W.J.C. No. 8325 of 2021, is not maintainable for the reasons that there is no typographical error so as to rectify the order dated 22.11.2021 in the form of M.J.C modification. On the other hand, petitioner's grievance is related to modification of portion of order at page No. 4 of the order. If it is so, the petitioner has remedy to file review and not M.J.C.

Patna High Court MJC No.2245 of 2021(3) dt.05-09-2023 2/2 for modification of order.

3. Accordingly, the present M.J.C. stands dismissed reserving liberty to the petitioner to file review petition in accordance with law.

(P. B. Bajanthri, J) (Arun Kumar Jha, J) GAURAV S./- U