====================================================== M/s. Santosh Kumar Gupta, Village Tatpuwa, P.S. Shikhani, Anchal Thakurganj and District Kishanganj through its proprietor Santosh Kumar Gupta, son of Late Bhrigu Nath Gupta, resident of Hllcart Road, P.S. Siliguri and District Darjeeling .... .... Petitioner Versus 1. The State of Bihar through the Commissioner-cum-Principal Secretary, Commercial Taxes Department, Bihar having its office at Vikash Bhawan, Bailey Road, Patna 2. The Assistant Commissioner of Commercial Taxes, Kishanganj Circle, Kishanganj, District Kishanganj .... .... Respondents