BHOLA PD GUPTA Vs. STATE OF BIHAR

JUDGEMENT

(1.) AGAINST the impugned order of levy of tax on the generator operators, an internal remedy of appeal under section 152 of the Patna Municipal Corporation Act, 1951 is available, as pointed out by the learned counsel appearing for the State.

(2.) LEARNED counsel for the petitioner urges that infirmity in the levy of tax is such, which can be adjudicated upon, by invoking out extraordinary jurisdiction under Article 227 of the Constitution.

(3.) SINCE a remedy of appeal has been provided for and the appellate authority is the District Judge, we are not inclined to invoke our extraordinary jurisdiction. The petitioner can approach the appellate authority seeking appropriate relief.