M/S. Ashok Kumar Enterprises Private Limited v. The State Of Bihar And ORS

IN THE HIGH COURT OF JUDICATURE AT PATNA

Civil Writ Jurisdiction Case No.7350 of 2017 =========================================================== M/s. Ashok Kumar Enterprises Private Limited through its one of the Director Ashok Kumar Singh, son of Late Ram Babu Singh, resident of Mohalla- Ward No.23, Shri Krishna Nagar, Town and P.S. and District Begusarai, presently residing at Mohalla Ganga Sagar (Bhawara), Near Hot Mixed Plany, P.S.- Rahika, District- Madhubani.

.... .... Petitioner/s

Versus

1. The State of Bihar through the Principal Secretary, Commercial Taxes Department, Government of Bihar, Patna.

2. The Deputy Commissioner, Commercial Taxes, Madhubani Circle, Madhubani.

3. The Branch Manager, Punjab National Bank, Madhubani. .... .... Respondent/s =========================================================== Appearance :

For the Petitioner/s : Mr. Vijay Kumar, Advocate For the Respondents : Mr. Lalit Kishore, PAAG-1 =========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date: 18-05-2017 Having heard learned counsel for the parties, we find that against the impugned demand and assessment year petitioner has statutory remedy of filing an appeal under the Bihar Value Added Tax Act, 2005 i.e. under Section 72 and, therefore, a writ petition directly before this Court is not maintainable.

Patna High Court CWJC No.7350 of 2017 dt.18-05-2017 2/2 The writ petition is dismissed with the aforesaid liberty to the petitioner.

(Rajendra Menon, CJ) (Sudhir Singh, J) Narendra/- AFR/NAFR N.A.F.R.

CAV DATE N.A.

Uploading Date 24.05.2017 Transmission Date