Having regard to the above and also the submissions made by the learned counsel for the BIADA, this Court is of the considered opinion that the ends of Justice would be met if, the undertaking given by the petitioner is accepted and the petitioner given an opportunity of starting commercial production.

Also, according to section 328 of the Bihar Municipal Act, 2007, power is vested with the state government to make building rules. Evidently, powers have not been vested with the municipal corporation to make any rule pertaining to the buildings within its territorial jurisdiction. Situated thus, the Patna Municipal Corporation has clearly exceeded its jurisdiction in issuing the aforesaid impugned office order dated 12.03.2016 and the same is liable to be quashed on this count alone. Needless to state, the imposition of Arth Dand upon the petitioner is illegal."

Taking note of the aforesaid facts, this Court also feels it apt and proper to dispose of the batch of these writ petitions in terms of the order passed by the learned Coordinate Bench of this Court in the case of M/S Harsh Construction (supra) and accordingly in consequence thereof the order(s) Patna High Court CWJC No.9772 of 2023 dt.24-08-2023 16/16 under challenge passed by the concerned respondent authority in all the writ petitions are hereby quashed and cancelled.

If the above order is complied with and a sum equivalent to 20 per cent of the remaining amount of the tax in dispute is paid then, if there is any attachment of the bank account of the petitioner pursuant to the demand, the same shall be released.

Having regard to the above made submissions, this Court directs the petitioner to submit a representation along with all the necessary certificates certifying the amounts due to him within a period of four weeks from the receipt of the copy of this order and on such representation being made the same shall be considered without insisting for production of the log books within a period of eight weeks thereof.