Bisheshwar Prasad Singh, J.

1. The petitioner herein has prayed for issuance of an appropriate writ, order or direction in the nature of certiorari quashing the proceeding purported to have been initiated under Sec. 19 of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act"), and also the notices, as contained in annexures 1 to 3 and the order of reassessment (annexure 5) passed on September 25, 1997. The case of the petitioner is that it was previously a partnership firm carrying on business of manufacturing plastic goods having its factory in the industrial area at Kokar in Ranchi. It was registered under the Bihar Finance Act, 1981 as also under the Central Sales Tax Act, 1956. The partnership firm was subsequently converted into a public limited company, and incorporated under the Companies Act, 1956.

2. For the year 1983-84 the petitioner had submitted quarterly return and deposited the requisite sales tax payable under the Act. Ultimately, a final order of assessment was made on August 5, 1987 and a demand notice was served on the petitioner directing it to pay the balance sales tax payable according to the assessment order, which the petitioner did by de