The Patna High Court dismissed a writ petition challenging a commercial tax assessment order, noting that the petitioner had an available statutory alternative remedy.
Writ application dismissed with liberty to approach the statutory authority.
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Patna High Court CWJC No.12838 of 2012 dt.03-02-2015
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.12838 of 2012
=========================================================== 1. M/S Maa Durga It Udyog, Village- Bairagi Bagh, Mohammadpur, P.O. & P.S.Kako, District- Jehanabad, Through Its Partner Chhatra Dhari Prasad Yadav, S/O Sri Gorakh Yadav Resident Of Village- Chater, P.S. Kako, District- Jehanabad
.... .... Petitioner/s Versus 1. The State Of Bihar 2. The Commissioner Of Commercial Taxes, New Secretariat Patna 3. The Assistant Commissioner, Commercial Tax, Jehanabad Circle, DistrictJehanabad .... .... Respondent/s =========================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE JUSTICE SMT. ANJANA MISHRA ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 03-02-2015 Heard learned counsel for the petitioner and learned counsel for the State. The petitioner has approached this Court against the assessment order, for which admittedly the petitioner has statutory alternative remedy. The writ application is, accordingly, dismissed with liberty to the petitioner to approach the statutory authority. In case, an appeal is filed before the competent authority along with an application for condonation of delay, the appellate authority shall consider the same keeping in view the fact that the petitioner has been pursuing its remedy before this Court.
V.P.Sinha/- (Ramesh Kumar Datta, J)
(Anjana Mishra, J)
U
2 issues framed by the court
Whether the writ application should be dismissed when the petitioner has an available statutory alternative remedy against the assessment order.
Whether the petitioner is entitled to be approached by the appellate authority while pursuing remedies in the writ court.
M/S Maa Durga It Udyog
The State Of Bihar
The Commissioner Of Commercial Taxes
The Assistant Commissioner, Commercial Tax, Jehanabad Circle
Ramesh Kumar Datta
Anjana Mishra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
