ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel No. 1 for the State. 2. Originally, the petitioner filed the present writ application for quashing the order dated 28.10.1996, as contained in Annexure 10 and the order dated 23.12.1996, as contained in Annexure 10/1, whereby respondent no. 4-Deputy Commissioner of Commercial Taxes has rejected the prayer of the petitioner to summon witnesses under section 10 of the Bihar Finance Act for the purpose of their examination and producing documents as prayed for by the petitioner. During the pendency of the writ application, final assessment orders under the Bihar Finance Act were passed by respondent no. 4 on 20.1.1997 and thereafter, an amendment petition has been filed challenging the aforesaid orders, copies whereof have been appended as Annexure 14 and 14/1. In the amendment petition, demand notices of the even date, issued pursuant to the assessment orders, have also been appended as Annexure 16 and 16/1. 3. The admitted fact is that the assessment proceeding for the year 1989-90 was initiated against the petitioner. During the proceeding, the petitioner claimed exemption under sections 5 (2) and 6 (2) of the Central Sales Tax Act. While the Assessment proceeding was pending, the petitioner filed an application u/s 10 of the Bihar Finance Act for summoning the witnesses of its clients/purchasers for enforcing their attendance as well for their examination on oath in order to substantiate its assertions made in the application for exemption. The same has been rejected by two orders mentioned above and, thereafter, the final assessment orders have been passed as stated above. 4. Learned counsel for the petitioner has challenged the orders, as contained in Annexure 10 and 10/1, rejecting the prayer of the petitioner under section 10 of the Bihar Finance Act on the ground that the refusal to summon witnesses has deprived the petitioner to produce the relevant evidence and material, which is necessary to decide the question in controversy. 5. From the perusal of the orders, we are not inclined to accept the submission advanced on behalf of the petitioner for two grounds. Firstly, the assessment proceeding was initiated in the year 1993. There is nothing on the record to show that at any time, the petitioner made any attempt to obtain those documents from its purchasers-clients and that they refused to supply the same. Firstly, the assessment proceeding was initiated in the year 1993. There is nothing on the record to show that at any time, the petitioner made any attempt to obtain those documents from its purchasers-clients and that they refused to supply the same. Secondly, the authorities gave reasons for rejecting the same and can very well be challenged in appeal or revision filed against the assessment orders. This court in exercise of writ jurisdiction cannot interfere with such orders. Thus, according to us, there is no ground to interfere with the orders, as contained in annexure 10 and 10/1, refusing the prayer of the petitioner under section 10 of the Bihar Finance Act. 6. However, as stated above, final assessment orders contained in Annexure 14 and 14/1, have been passed during the pendency of the writ application. From the perusal of the order-sheet, appended as Annexure 'A' to the counter-affidavit, it appears that the matter was heard in part on 11.12.1996 and adjourned to 23.12.1996. On that date, a prayer was made on behalf of the petitioner, as a result of which the case was adjourned to 16.1.1997 for further hearing and disposal. On 16.1.1997, an application was filed under section 10 of the Bihar Finance Act and the same was rejected and respondent no. 4 fixed 20.1.1997 as the date for final disposel. From the perusal of the order, it is clear that after rejecting the application under section 10 of the Bihar Finance Act, the authority did not afford full opportunity of hearing to the petitioner as stated above. The matter was heard earlier only in part as only part argument was advanced on behalf of the petitioner. In that view of the matter, we are of the view that the final orders as contained in Annexure 14 and 14/1, were passed without giving full opportunity to the petitioner i.e. the opportunity to conclude the argument, which was heard in part only. On this ground alone, the final assessment orders dated 10.1.1997, as contained in Annexure 14 and 14/1, are not sustainable in law and, accordingly, the same are quashed. 7. Now respondent no. 4 will fix 18.2.1997 as the date of hearing, on which date, respondent no. 4 will hear the petitioner and the department concerned and, thereafter, will dispose of the matter on merit. 7. Now respondent no. 4 will fix 18.2.1997 as the date of hearing, on which date, respondent no. 4 will hear the petitioner and the department concerned and, thereafter, will dispose of the matter on merit. It will be open to the petitioner to agitate before the appellate authority or revisional authority, (sic) regarding validity of the orders rejecting the application of the petitioner under section 10 of the Bihar Finance Act. 8. In the result, this application is allowed and the final assessment orders dated 20.1.1997 as contained in Annexure 14 and 14/1 and the demand notices issued pursuant thereto, as contained in Annexure 16 and 16/1, are quashed.