The Court dismissed an Article 226 petition challenging a Commercial Tax Officer's order under Section 31 of the Bihar VAT Act, holding that the statutory appeal is the alternative remedy.
Petition dismissed in limine due to existence of alternative statutory remedy.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.16087 of 2012
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M/s Priya Timbar, Patna Ghaat, Patna City, through its Proprietor Vijay Kumar, son of Late Lal Babu Jaiswal resident of Nandgola, Patna City, P.O Jhauganj, Patna City, P.S .Malsalami, District - Patna
.... .... Petitioner Versus 1. The State of Bihar through the Commissioner-Cum-Principal Secretary, Commercial Tax, Bihar, Patna 2. The Commissioner-Cum-Principal Secretary, Commercial Tax, Bihar, Patna 3. The Dy. Commissioner, Commercial Tax, Patna City, East Circle, Patna City 4. The Commercial Tax Officer, Patna City, East Circle, Patna City, Patna .... .... Respondents ====================================================== Appearance : For the Petitioner : Mr. Sharda Nand Mishra, Advocate. For the Respondents : Mr. Lalit Kishore, AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 04-09-2012 The petitioner, a dealer as envisaged by the Bihar Value Added Tax Act, 2005 (hereinafter referred to as ‘the Act’), has filed this petition under Article 226 of the Constitution to challenge the order dated 25th May 2012 made by the Commercial Tax Officer, Patna City under Section 31 of the Act. The statutory appeal against the impugned order lies before the appellate authority. In view of the alternative statutory remedy available to the petitioner, the petition is dismissed in limine .
(R.M. Doshit, CJ)
(Ahsanuddin Amanullah, J)
Sujit/-
1 issue framed by the court
Whether the petitioner, having an alternative statutory remedy under Section 31 of the Bihar VAT Act, can approach the Court under Article 226.
3 provisions across 2 enactments
M/s Priya Timbar & Ors.
The State of Bihar
Hon'ble the Chief Justice
Hon'ble Mr. Justice Ahsanuddin Amanullah
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
