Judgment 1. In this application, the prayer of the petitioner is for quashing the proceeding initiated for cancellation of exemption certificate granted to the petitioner from payment of sales tax on the purchase of raw material under notification dated December 22, 1995 under the Industrial Policy and also for quashing of the order dated March 15, 2000 including the order dated April 8, 2000 passed by the Deputy Commissioner, Commercial Taxes, as contained in annexures 34 and 35 respectively to the writ application. The principal and, in fact, the only grievance of the petitioner is that while passing the impugned order, the respondent, Deputy Commissioner, Commercial Taxes, has not complied the direction issued by a division Bench of this Court in the earlier writ application disposed of on January 12, 2000 (annexure 30). It is submitted that Commissioner-cum-Secretary, Department of Industries, Bihar, Patna, earlier passed the final order wherein it has been held that the petitioner is entitled for exemption. A division Bench of this Court directed the respondent-authority to dispose of the matter in the light of the order and direction issued by the industries department and also in the light of the observation made in the writ application. From a bare perusal of the order it appears that the respondent, Deputy Commissioner, Commercial Taxes, Ranchi, has not at all considered the letters and the order passed by the Commissioner-cum-Secretary, Department of Industries, whereby the petitioner was granted exemption from payment of sales tax on the purchase of raw materials. In this connection, Mr. Poddar has referred the Industrial Policy, 1995, particularly paragraph 2 of Explanation (iii) which envisages that in case any doubt arises, the matter shall be referred to the industries department and the decision of the Commissioner-cum-Secretary, Department of Industries shall be final. As stated above, the Industries department has taken a decision to the effect that the petitioner is entitled for exemption as it appears from the order contained in annexure 28 to the writ application. The respondent authority while passing the impugned orders has not considered this aspect of the matter which is apparent from mere perusal of the order under challenge. The respondent authority while passing the impugned orders has not considered this aspect of the matter which is apparent from mere perusal of the order under challenge. Accordingly, at this stage, the order contained in annexure 37 dated February 22, 2000 is hereby quashed and the matter is remitted back to the respondent Deputy Commissioner, Commercial Taxes, Ranchi respondent No. 5 to pass a fresh order in the light of the observation of this Court and in terms of the decision taken by the Industries Department as aforesaid. 2. Having regard to the urgency of the matter, the petitioner through its representative is directed to appear before the Deputy Commissioner, Commercial Taxes, Ranchi, on 20th July, 2000 at 11 a.m. along with a copy of this order who will either hear the matter on the same day or fix a date according to his convenience, but in any cost he must dispose of the matter finally, as early as possible, latest by August 7, 2000. It goes without saying that if the representative of the petitioner fails to appear before the Deputy Commissioner, Commercial Taxes on the date fixed, the respondent-authority will be at liberty to proceed with the matter in accordance with law and pass order positively within the time aforesaid. 3. This writ application is accordingly disposed of. 4. Meanwhile, no coercive steps will be taken against the petitioner.