Aparesh Kumar Singh, J. - (1.) The petitioner is allowed to correct the description of the respondent no. 3 for which the instant interlocutory application has been preferred as according to him it is the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur, District East Singhbhum who is the appropriate authority instead of Deputy Commissioner, Commercial Taxes, Dhurwa, Ranchi. Let the said correction be carried out during in the course of the day in red ink at the relevant place in the main writ application.
(2.) I.A. No. 2804 of 2013 is accordingly, disposed of. W.P.C. No.2341 of 2013
(3.) It is the grievance of the petitioner that the Sub Divisional Magistrate cum Certificate Officer, Dhalbhum, Jamshedpur has proceeded for recovery of the Sales Tax dues amounting to Rs. 1,98,68,749/- on account of M/s Ambika Trading Company, Bistupur, Jamshedpur of which the petitioner was a partner by taking coercive step by issuing bailable warrant dated 12.2.2013, which is impugned herein (Annexure-5). It, however appears that the petitioner has already preferred a revision before the Deputy Commissioner, Commercial Taxes, Urban Circle, Jamshedpur against the impugned demand and the revision application is still pending. Even the certificate proceeding initiated against the petitioner has still not been finally determined and now a fresh demand of Rs. 1,98,68,749/- has been made instead of earlier demand of Rs. 1,88,86,542/-.;