Das, J.

1. This is an application on behalf of the State of Bihar under Sub-section (2) of Sec.25, Bihar Sales Tax Act, 1947 . Mr. Kanhaiyaji, appearing on behalf of the opposite party; has taken a preliminary objection to the maintainability and competency of the application. His preliminary objection is the following. Mr. Kanhaiyaji has submitted that Sub-section (1) or Sec.25,. Bihar Sales Tax Act was amended by the Bihar Finance Act, 1952.

Under the original sub-section, as it stood before the amendment, the only person who had the right to make an application under Sub-section (1) of Section 25 was the dealer. By the amendment, the Commissioner may, also, make an application under Sub-section (1) of Sec.25. In the case under our consideration, the assessment of sales tax related to a period prior to the amendment of Sub-section (1) of Sec.25. The argument of Mr. Kanhaiyaji, therefore, is that Sec.25, as it stood before the amendment of 1952, should apply in the present case and only the dealer has a right to make an application under Sub-section (1) of Sec.25. Therefore, under Sub-section (2) of Section 25, also, the, dealer alone can apply to the High Court against an