Judgment 1. The petitioner, M/s. Isha Distribution House Pvt. Ltd., who is dealing in distribution of ready-made garments as distributor of the brand name "Peter England" for the State of Bihar, is a registered dealer under the provisions of the Bihar Finance Act, 1981 and the Central Sales Tax Act, 1956 , hereinafter referred to as "the Act" and "the Central Act", respectively. Its grievance is against notice No. 1153 dated February 11, 2005 issued u/s. 3(10) read with sec. 25 of the Bihar Finance Act by the Deputy Commissioner of Commercial Taxes, Patna South Circle, Patna directing it to make payment of Rs. 26 lakhs as advance tax for the year 2005-06 and to make payment of Rs. 11 lakhs as estimated tax for the fourth quarter (January to March, 2005). Copy of the said notice has been annexed as annexure 1 to the writ petition. The grievance of the petitioner is with regard to two periods as indicated above. 2. With regard to the demand for payment of estimated tax for the fourth quarter (January to March, 2005), notice has been assailed on the ground that the petitioner has already deposited all the taxes up to February, 2005 and also estimated tax in advance for the month of March, 2005 and as such there is no question of further payment of estimated tax for the fourth quarter (January to March, 2005). The petitioner has assailed the other part of the notice, i.e., demand of advance tax for the financial year 2005-06 on the ground that the same is not authorised by the express provision of sec. 3(10) of the Act. It is further stated that the tax for each year as provided u/s. 3(10) of the Act is related to only the current financial year. "Each year" does not include the next financial year. 3. The stand of the State, on the other hand, is that the tax for the month of March, 2005 was estimated to the tune of Rs. 11 lakhs and tax for the months of January and February, 2005 was not included in it. The said estimate was made because the month was quarter ending month in which sales normally goes up. The advance tax of Rs. 11 lakhs and tax for the months of January and February, 2005 was not included in it. The said estimate was made because the month was quarter ending month in which sales normally goes up. The advance tax of Rs. 26 lakhs was also demanded considering the fact that value added tax was to be introduced from April 1, 2005 and the rate of tax was expected to go up by 12.5 per cent. 4. Before considering the points, it is necessary to refer the relevant provisions of the Act. sec. 3(10) of the Act reads as follows: 3(10). The tax for each year may, with the previous approval of the Commissioner, be estimated and collected in advance during a year in such instalments as may be fixed by the prescribed authority. For the purpose the prescribed authority may require the dealer to furnish an advance estimate of his taxable turnover for that year and may, provisionally determine the amount of tax payable by the dealer in respect of the year. Thereupon the dealer shall pay the amount so determined by such date as may be fixed by such authority. "Year" has been defined in sec. 2(z) of the Act which runs as follows: Year means a financial year: Provided that the State Government may by notification and subject to such conditions and restrictions as it may impose, fix any other period to be the year for such purposes as may be specified in the notification. 5. According to the definition, "year" means financial year and the same has been defined u/s. 4(20) of the Bihar and Orissa General Clauses Act, 1917 as meaning the year commencing on the first day of April. Under Section 3(10) of the Act liability is cast upon the dealer. The dealer has to furnish an advance estimate of his taxable turnover for that year and the authorities under the Act with the previous approval of the Commissioner are empowered to collect tax in advance during the year in such instalments as may be fixed by the prescribed authority. The crucial word in this section is that tax in each "year" may be collected in advance during "a year" in instalments. "Year" means the financial year. The crucial word in this section is that tax in each "year" may be collected in advance during "a year" in instalments. "Year" means the financial year. So the advance tax has to be collected in that year in which the advance tax is to be collected, that is to say, advance tax can be demanded with regard to the same financial year, otherwise, there was no need of mentioning "each year" in sec. 3(10) of the Act. sec. 3(10) further provides that the dealer is required to furnish an advance estimate of his tax liability for that year, that is to say, for the year in which steps are taken to collect advance tax. No doubt, definition of "year" shows that the Government may by notification and subject to such conditions and restrictions as it may impose, fix any other period to be the "year" for such purposes as may be specified in the notification. It is not the case here. No other period has been fixed for the purposes of collection of advance tax. In absence of such notification, year is referable to the financial year and advance tax has to be estimated and collected u/s. 3(10) of the Act only with regard to the concerned financial year and not beyond that. 6. Thus, the notice demanding collection of advance tax for the financial year 2005-06 in the financial year 2004-05 is contrary to the provisions contained under sec. 3(10) of the Act and accordingly, that part of the notice is quashed. 7. So far as the grievance with regard to demand of payment of tax of Rs. 11 lakhs for the current financial year for the fourth quarter (January to March, 2005) is concerned, that is permissible under the provisions of sec. 3(10) of the Act and that requires no interference. 8. It is to be stated that the question raised in this case has now become academic as after coming into force of the Value Added Tax Act all matters have to be dealt with under the provisions of that Act. 9. In the result, this application is allowed in part.