JUDGMENT :

Heard Mr. Sidhartha Roy, the learned counsel appearing for the petitioner and Mr. P.D. Agarwal, the learned counsel appearing for the respondent State.

2. This petition has been filed for quashing the order dated 31.08.2021 passed by learned A.J.C.-I, Ranchi in Criminal Revision No.27/2021 (Trial No.5/2021), whereby the revision application preferred by the petitioner for setting aside the tax liability was dismissed and the order dated 11.01.2021 passed by the learned ACJM, Ranchi was affirmed in connection with Complaint Case No.6988/2020, pending in the court of learned ACJM, Ranchi.

3. Mr. Siddharth Roy, the learned counsel for the petitioner submits that the bus of the petitioner was seized by O.P.No.2 in B.I.T. Mesra Case on 09.10.2020 and the seizure was made for contravention of the provisions laid down under section 100 of Cr.P.C.. By letter dated 21.10.2020 the O.P.No.2 issued the demand notice however the petitioner admitting Rs.14,21,930/- as outstanding tax liability to be paid to the petitioner. Further he submits that that demand was raised by the O.P.No.2 for payment of Rs.14,21,930/- without giving an opportunity of hearing to the petitioner and in absence