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2008 (11) TMI 630 - PATNA HIGH COURTWhether writ petition does not deserve to be admitted as the petitioners have alternative and efficacious remedy under the provisions of the Bihar Finance Act, 1981 in challenging the impugned order? Held that:- In view of the specific statutory remedy available to the petitioners under section 48 of the Act, 1981, we are satisfied that there is no justification in by-passing the statutory remedy. The writ petition is, accordingly, dismissed in view of the alternative and efficient remedy available to the petitioners under section 48. The petitioners may pursue the remedy under section 48 of the Act, 1981 in accordance with law in challenging the order of the Commercial Taxes Tribunal impugned in the present petition.
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