DEEPAK ROSHAN,J. - (1.) Heard learned counsel for the petitioner and the learned counsel for the respondent State.
(2.) The petitioner is aggrieved by the impugned order dated 28.09.2007, passed by the respondent Joint Commissioner of Commercial Taxes (Adm.), Dhanbad Division, Dhanbad, in case No. 46(4) 24/06-07, communicated to the petitioner under Memo No. 962 dated 11.10.2007, as contained in Annexure-5 to the writ application, whereby in exercise of the power under Section 46(4) of the Bihar Finance Act, a suo-motu revision was initiated by the Joint Commissioner, Commercial Taxes, setting aside the re-assessment order dated 29.05.2006 passed by the Deputy Commissioner Incharge, Dhanbad Circle, in compliance of the Appellate Order, whereby the sales to the tune of Rs.2,04,58,865/- which were admitted to be inter-State sale in the original returns, were allowed to be claimed as intra-State sales in the revised returns, and restoring the original assessment order dated 10,06.2003, whereby the aforesaid sales were treated to be inter-State sales, as submitted in the original returns.
(3.) The facts giving rise to the present writ application are that in the relevant assessment year, the petitioner-dealer had used 888 road permits of blue colour, which are used for inter-State sales, and had made the sales on the basis of those permits to the tune of Rs.3,11,96,797/-. In the original returns, the entire sales were shown to be the inter-State sales, but later on the petitioner filed revised returns showing the sales to the tune of Rs.2,04,58,865/- out of the aforesaid sales, to be the intra-State sales, even though the purchasers were having the outside State names and addresses, claiming those sales to be the counter-sales made by the petitioner-dealer.;