PATNA, India, Jan. 13 -- Patna High Court issued the following judgment on Dec. 16, 2025:

IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.14 of 2023

M/S ACC Limited (Previously known as M/S Associated Cement Companies Ltd.), a Company incorporated under provisions of the Indian Companies Act, 1913, having its office at Samridhi Complex, S.P. Verma Road, P.S. Gandhi Maidan, District- Patna (Bihar) through its Chief Manager Finance and authorised signatory Debjyoti Adhikary (Male) aged about 44 years, son of Late Birendra Nath Adhikary, Resident of Flat No. 1B, Block- 3, Katyayani Complex, 31, Italgacha Road, Kolkata- 700079, P.O. Italgachan, P.S Dumdum and District North 24 Parganas. Appellant/s Versus The State of Bihar through the Principal Secretary, Commercial Taxes Department, Bihar, Patna. The Joint Commissioner of Commercial Taxes (Appeals), Central Division, Patna. The Deputy Commissioner of Commercial Taxes, Special Circle, Patna. Respondent/s with Miscellaneous Appeal No. 8 of 2023

M/s. ACC Limited (Previously known as M/s. Associated Cement Companies Ltd.), a Company incorporated under provisions of the Indian Companies Act, 1913, having its Office at Samridhi Complex, S.P. Verma Road, P.S. Gandhi Maidan, District- Patna (Bihar) through its Chief Manager Finance and authorised signatory Debjyoti Adhikary (Male) aged about 44 years, son of Late Birendra Nath Adhikary, resident of Flat No. 1B, Block- 3, Katyayani Complex, 31, Italgacha Road, Kolkata- 700079, P.O. Italtgacha, P.S. Dumdum and District- North 24 Parganas Appellant/s Versus The State of Bihar through the Principal Secretary, Commercial Taxes Department, Bihar, Patna. The Joint Commissioner of Commercial Taxes (Appeals), Central Division, Patna. The Deputy Commissioner of Commercial Taxes, Special Circle, Patna

The rest of the judgement can viewed here : https://patnahighcourt.gov.in/viewjudgment/MiM4IzIwMjMjMSNO-kYWD4jQgI4s=

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