ESCORTS LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE petitioner is aggrieved by the order of assessment dated 30.12.2002 passed by the Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna, as contained in Annexure -1 series, levying entry tax for the assessment years 1999 - 2000 and 2000 -2001 under the provisions of Bihar Tax on Entry of Goods into Local Areas (for Consumption, Use or Sale Therein) Act, 1993, hereinafter referred to as the Act.

(3.) NO doubt, availability of alternative remedy is not an absolute bar in entertaining the writ application. When the vires of the provision is challenged or the order is without jurisdiction and in other similar circumstances this Court may interfere even if alternative remedy is available. The question is as to whether in this particular case this Court should exercise its discretion or not.