2003 (2) TMI 469

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..... g which the writ application shall stand rejected without further reference to a Bench. 2.. The petitioner is engaged in the business of manufacture and wholesale supply of country liquor. He is aggrieved by the order dated September 28, 2002 issued by the Assistant Commissioner, Commercial Taxes, Biharsharif, contained in annexure 1 to the writ application, order dated November 22, 2002 issued .....

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..... 2002 has already held that under the provisions of the Bihar Finance Act unless the assessing authority either disapproves the return or makes the assessment cannot demand more than what is due according to the return filed by the assessee. We have also held in the case of Nagendra Prasad v. Commissioner of Commercial Taxes (CWJC No. 10949 of 2002) disposed of on September 27, 2002 that the Comm .....

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..... pplication is allowed and the orders as contained in annexures 1, 8 and 10 to the writ application are quashed. However, it will be open for the authorities to make final assessment and determine the liability of the petitioner in accordance with law. Any amount paid in excess in pursuance of the aforesaid orders contained in annexures 1, 8 and 10 to the writ application will be adjusted towards t .....

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