2005 (9) TMI 595

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....ection 25 of the Bihar Finance Act by the Deputy Commissioner of Commercial Taxes, Patna South Circle, Patna directing it to make payment of Rs. 26 lakhs as advance tax for the year 2005-06 and to make payment of Rs. 11 lakhs as estimated tax for the fourth quarter (January to March, 2005). Copy of the said notice has been annexed as annexure 1 to the writ petition. The grievance of the petitioner is with regard to two periods as indicated above. With regard to the demand for payment of estimated tax for the fourth quarter (January to March, 2005), notice has been assailed on the ground that the petitioner has already deposited all the taxes up to February, 2005 and also estimated tax in advance for the month of March, 2005 and as such the....

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....ionally determine the amount of tax payable by the dealer in respect of the year. Thereupon the dealer shall pay the amount so determined by such date as may be fixed by such authority." "Year" has been defined in section 2(z) of the Act which runs as follows: "'Year' means a financial year: Provided that the State Government may by notification and subject to such conditions and restrictions as it may impose, fix any other period to be the year for such purposes as may be specified in the notification." According to the definition, "year" means financial year and the same has been defined under section 4(20) of the Bihar and Orissa General Clauses Act, 1917 as meaning the year commencing on the first day of April. Under section 3(10) ....