D.N.PATEL, J. - (1.) This writ petition has been preferred mainly challenging the orders which are annexed at Annexures 10 and 11 to the memo of this writ petition. Annexure10 is an order passed by the Commissioner of Commercial Taxes, Jharkhand, Ranchi in Review Case No. 64 of 2001, which is renumbered as Review Case No. 771 of 2004, dated 19th February, 2013 and Annexure11 is demand notice dated 8th March, 2013 on the basis of the reassessment order passed by the Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur dated 18th December, 1999.
(2.) Learned counsel for the petitioner submitted that for the assessment year 1996-97, two orders were passed by the assessing officer being Commercial Taxes Officer for Bihar Sales Tax (for the sake of brevity hereinafter to be referred to as "BST") and for Central Sales Tax (for the sake of brevity hereinafter to be referred to as "CST"). This assessment order is dated 6th January, 1999, against which, revision applications being Revision Case Nos. 64 and 65 of 19992000 were preferred by the petitionerassessee under Section 46(4) of the Bihar Finance Act, 1981, for CST and BST respectively.
(3.) The revision application was finally decided vide order dated 23rd June, 1999 (Annexure1) and the matter was remanded for the assessment to be made on the basis of presentation of documents by the petitioner especially FormC and FormF.;