Nagendra Rai, J.

1. The petitioner, a company registered under the Indian Companies Act, 1956 , has filed the present writ application for a direction to the respondents-authorities not to enforce Notification S.O, No. 154 dated 28-1-1985 issued under proviso to sec. 13(1) of the Bihar Finance Act (hereinafter referred to as the Act) in relation to sale and purchase of packing materials by it which is covered by sec. 13(1) (e) inserted in the Act by Bihar Finance Amendment Act, 1985 with effect from 1-8-1985. Prayer has also been made for quashing the order of Deputy Commissioner of Commercial Taxes, Pafna City, Patna, respondent No. 3, dated 7-4-2003 whereby prayer made on behalf of the petitioner to include in column 13 of the registration certificate the packing materials made out of papers, have been rejected. A copy of the aforesaid Notification and a copy of the order dated 7-4-2003 have been annexed as Annexures-6 and 5 respectively to the writ application.

2. The petitioner is a company registered under the Companies Act. Earlier it was running a business in the name of M/s. Parle Products Ltd. It is registered under the Act as well as the under Central Sales Tax Ac