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Judgment
The petitioner has prayed for following relief(s):
1(i) For quashing of the direction issued by the Respondent-Deputy Commissioner of Commercial Taxes, North Circle, Patna vide Order contained in
Process No. 2914 dated 25.06.2002 as also the Order contained in Process No. 3473 dated 22.07.2002 by which without making any Order of
Assessment and determining the liability of the Petitioner, demand of tax has been raised without any Authority of Law;
(ii) For restraining the Respondents from taking any steps/coercive measure for realizing any amount beyond the Tax admitted by the Petitioner in its
Monthly Returns (Monthly Abstract of the Turnover); &
(iii) For a Declaration that since the Petitioner effects sale of Cement and Packing Materials having different rates of tax, therefore, the Petitioner is
justified in making payment of tax of Cement and Packing Materials separately as per their separate rates prescribed in the Schedule; and for any
other relief(s) for which the Petitioner may legally be found entitled to under the facts & circumstances of this case.â€
Shri D.V. Pathy, learned counsel for the petitioner, states that present petition has become infructuous inasmuch as the dispute inter se the parties
stands amicably resolved in terms of the mechanism provided under the provisions of the Bihar Settlement of Taxation Disputes Act, 2019.
Statement accepted and taken on record.
The petition stands disposed of as withdrawn having become infructuous.
Interlocutory application(s), if any, shall also stand disposed of.