D.N. Patel, J :

1. This writ petition (Tax) has been preferred by the petitioner challenging the order passed by the respondent on 10th December, 2014, which is at Annexure-8. Attachment order has been passed by the respondent authorities for non payment of the amount of the Value Added Tax under Jharkhand Value Added Tax Act, 2005 for the months of May, June and July, 2005 for which this petitioner has already preferred a revision application before the Commissioner, Commercial Taxes, State of Jharkhand along with the stay application in the memo of revision application, which is at Annexure-6. It has been stated in paragraph 1 thereof that the Assessing Officer who has passed the order is in habit of passing ex-parte orders and always hurriedly attaching the bank accounts. This habit has also been narrated for the past period i.e. for the months of January, February, March and April. The behaviour of the Assessing Officer is evident from the order passed by the Commissioner, Commercial Taxes, which is at Annexure-4 dated 16th September, 2014. Thus, even for a previous period i.e. January, February, March and April, 2014 as he has passed ex-parte order, of assessment, th