2024 (2) TMI 5

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..... the Additional Commissioner State Taxes (Administration), Darbhanga, who is not a party here - HELD THAT:- The Additional Commissioner State Taxes (Administration), Darbhanga is impleaded as the additional respondent herein suo motu - the Deputy Commissioner Commercial Taxes is directed to return the application filed, within a period of one week from today. The application shall be produced bef .....

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..... er of State Taxes, Begusarai Circle, Begusarai. The same was kept pending and when the writ petition was moved, there was an objection raised that the officer who has to consider the application is not the 3rd respondent. 2. The Learned Government Advocate also, on instructions, submits that the officer now designated to consider the refund application is the Additional Commissioner State Taxes .....

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