ORDER It is not understood why the State of Bihar has filed present appeal. All that happened is that in the order passed on the writ petition the respondent no.4 i.e. The Assistant Commissioner of Commercial Taxes, Deoghar Circle, Deoghar, has been required to examine the matter afresh whether the petitioner-respondent (M/s Bishun Steel, Baijnathpur ,Deoghar) is entitled to a tax holiday. The reasons given for delay in going to production were (a) The electric connection was delayed by the Bihar State Electricity Board and (b) the unit had not even used the plant and machinery which had been purchased. These two aspects are yet to be examined by the respondents. If the respondents are satisfied that there are bona fide ground on the basis of which the industry could not resume production within time then clearly it would be the case for considering exemption of the tax holiday under the scheme formulated by the State of Bihar to encourage setting up of certain scheduled industries. The other submission made by the State counsel was to the effect that the industry is now in Deoghar. It appears that the State counsel over-looked the provision of Section 34 of the Bihar Reorganization Act, 2000 which permits the appeals pending at the High Court to be disposed of exclusively by the High Court at Patna.