====================================================== 1. North Eastern Carrying Corporation Ltd Having Its Registered Office At Necc Hose, 9062/47, Rambagh Road, Delhi-6, Through The Regional Manager, Jabar Singh Sisodia, S/O Late Jaswant Singh .... .... Petitioner/s Versus 1. The State Of Bihar Through The Commissioner, Commercial Taxes Having Its Office At Vikash Bhawan, Bailey Road, Patna 2. The Commissioner, Commercial Taxes Having Its Office At Vikash Bhawan, Bailey Road, Patna 3. Deputy Commissioner(Incharge), Commercial Taxes, Karamnasa Checkpost, Bhabhua 4. Assistant Commissioner, Commercial Taxes, Karamnasa Checkpost, Bhabhua .... .... Respondent/s ====================================================== with Civil Writ Jurisdiction Case No.1936 of 2013 ====================================================== 1. Keshav Singh S/O Late Dilraj Singh R/O Kavilaspur, Police StationAmehal, Jurgawati, District- Kaimur (Bhabhua) .... .... Petitioner/s Versus 1. The State Of Bihar Through Commercial Taxes Commissioner 2. The Deputy Commissioner, Commercial Taxes Cum Asstt. Commissioner, Commercial Taxes Officer Inspection Chauki, Karmnasa, Bhabhua .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Y.V. Giri, Sr. Adv. Mr. Shambhu Pd., Adv. For the Respondent/s : Mr. Vikash Kumar, Adv. ====================================================== CORAM: HONOURABLE MR. JUSTICE NAVIN SINHA and HONOURABLE MR. JUSTICE SHIVAJI PANDEY ORAL ORDER (Per: HONOURABLE MR. JUSTICE NAVIN SINHA) 2 14-02-2013 We have heard counsel for the petitioners and for the State.