PRADEEP PIPE STORES Vs. STATE OF BIHAR

JUDGEMENT

(1.) BY invocation of the provision of Article 226 of the Constitution of India, the petitioner-firm has questioned the legality and validity of the impugned order of assessing authority for the levy of sales tax, assessment order, as well as, the demand notice, inter alia, contending that the assessment order and the resultant demand notice/order are illegal, without jurisdiction and in violation of the principle of natural justice.

(2.) THE respondent-State has also filed counter-affidavit and has, inter alia, denied all the submissions made in the petition, contending that sufficient opportunities for hearing had been afforded but were not availed and the competent assessing authority has made the assessment order for the levy of sales tax in terms of the provisions of Section 17 of the Bihar Finance Act, 1981 for the relevant year 2000-01 and it is quite within the competence of the assessing authority and, therefore, it cannot be said to be without jurisdiction. It is further submitted that there is a provision for appeal under Section 45 of the said Act and this petition is not maintainable on that ground as there is alternative efficacious remedy available.