TMI Blog1998 (8) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... bhum Circle, under section 20(1) of the Bihar Finance Act, 1981 (hereinafter referred to as the Act ) imposing penalty. The validity of rule 19 of the Bihar Sales Tax Rules, 1983 (hereinafter referred to as, the Rules ) has also been challenged. 3.. Against the said order imposing penalty, section 45 of the Act provides for appeal. The remedy of appeal is efficacious and adequate remedy. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case be more than 15 days from the date of issue of notice, and the time of hearing. 5.. The learned counsel for the petitioners has confined his challenge to the last part of sub-rule (1) of rule 19, which has been underlined as above by us according to which a date of hearing is to be fixed within 15 days from the date of issue of notice. The submission is that by fixing the date within 15 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of rule 19 gives power to the concerned authority to adjourn the case, if its facts and circumstances so warrant. 7.. We do not find anything wrong with the said rule and the challenge of the petitioners to the same is rejected. 8.. The writ petitions are, accordingly, dismissed on the ground of alternative remedy. 9.. It will be open to the petitioners to challenge the impugned order befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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