BACHAN TRADERS Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE petitioner, a sole proprietorship firm through its sole proprietor Arun Kumar, has filed the present application for quashing the order dated October 19, 2000, passed by the Assistant Commissioner, Commercial Taxes (respondent No. 4), who in exercise of power under Section 17(3) read with Section 16(8) of the Bihar Finance Act, 1981 (hereinafter referred to as "the Act") passed an order of assessment in which he has included the turnover of the period May 21, 1997 to November 16, 1997 in the taxable turnover, the appellate order dated April 25, 2001, passed by the Joint Commissioner of Commercial Taxes (respondent No. 3) and the order of the Tribunal dated July 22, 2004 by which the appellate authority and the revisional authority have upheld the order of the assessing authority.

(2.) THE controversy in this case is as to whether the petitioner is liable to pay sales tax on sale of country made liquor for the period of May 21, 1997 to November 16, 1997 ?

(3.) LEARNED Counsel for the petitioner submitted that the settled law is that ordinarily or normally the court does not interfere with an order where an alternative remedy is available but in a case like this when the petitioner has challenged the jurisdiction of the authority to impose the tax for the aforesaid period, the writ application is maintainable even though the petitioner has not availed of the alternative remedy of pursuing the reference.