TMI Blog2008 (11) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1981 in accordance with law in challenging the order of the Commercial Taxes Tribunal impugned in the present petition. - - - - - Dated:- 26-11-2008 - LODHA R.M. C.J. AND KISHORE AND MANDAL K. , JJ. This 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. The Assistant Commissioner, Commercial Taxes, Gopalganj Circle, Gopalganj passed the assessment order under section 9(2) of the Central Sales Tax Act, 1956 (for short, the CST Act ) read with section 17(3) of the Bihar Finance Act, 1981 (for short, the Act, 1981 ). An appeal was preferred by the assessee to the Commissioner, Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been provided in section 45 may, on application be revised (a) by the Joint Commissioner, if the said order has been passed by an authority not above the rank of Deputy Commissioner; and (b) by the Tribunal if the said order has been passed by the Joint Commissioner or Commissioner. (3) Every application for revision under this section shall be filed within sixty days of the communication of the order which is sought to be revised, but where the authority to whom the application lies is satisfied that the applicant has sufficient cause for not applying within time, it may condone the delay. (4)(a) The Commissioner may, on his own motion call for and examine the records of any proceeding in which any order has been passed by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner may, by application in writing, together with a fee of one hundred rupees, where such application is made by the dealer, require the Tribunal to refer to the High Court any question of law arising out of such order. (2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty-five days of such order, either (a) withdraw his application (and if the applicant who does so, is a dealer or a person the fee paid by him shall be refunded); or (b) apply to the High Court against such refusal. (3) If upon the receipt of an application under clause (b) of subsection (2) the High Court is not satisfied that such refusal was justified, it may require the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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