1. Heard learned counsel for the petitioner and learned counsel for the respondents.

2. This writ application has been preferred against the order dated 23.01.2015, passed by the Assistant Commissioner of Commercial Taxes, Kishanganj Circle Kishanganj, respondent No. 2 under Section 28(1) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the Act) in connection with Case No. 01-U/S28/14-15, by which an amount of Rs. 6,30,000/- has been assessed towards tax due and an amount of penalty equal to the tax assessed of Rs. 6,30,000/- has also been imposed and thus the petitioner has been made liable to make payment of Rs. 12,60,000/-.

3. The contention of the petitioner is that it is a Limited Company, registered with the Registrar of Companies and its principal place of business is at R.R. Tower, B.T. Road, Near-Jain School, Ara Sadar, District-Bhojpur and has got more places of business in the State of Bihar, situated in different circles of Commercial Taxes, including Kishanganj Circle. The further contention is that the petitioner is a registered Dealer, under the Act having VAT TIN No. 10050916069 and under Central Sales Tax Act, 1956 having CST TIN No. 100508