MOHIT UDYOG Vs. STATE OF BIHAR

JUDGEMENT

(1.) BEING aggrieved by an order of assessment dated 3.1.1997 for the assessment year 1992 93 passed under Section 9(2) and 2A of the Central Sales Tax Act read with Section 17(2) of the Bihar Finance Act by the Deputy Commissioner of Commercial Taxes, the petitioner has filed this writ petition.

(2.) AT the threshhold, Mrs. I. Senchoudhary, learned S.C.I., has raised a preliminary objection as regards maintainability of this writ petition on the ground of alternative remedy of appeal as well as revision. The learned Counsel for the petitioner has, in this connection, submitted that the petitioner cannot file an appeal without depositing 20% of the demand so raised under the assessment order. His contention is that the petitioner does not have the fund to deposit 20% of the demand on account of which it is just not possible to file the appeal. It is further submitted that as question of law is involved in this case, this Court should decide the writ petition on merits instead of relegating the petitioner to the alternative forum. The learned S.C.I. in reply submits that the petitioner is not a petty dealer and it can very well file the appeal after depositing 20% of the demand. It is further submitted by her that if the petitioner does not want to file an appeal, It is open to it file a revision which can be filed without any initial deposit of the demand or part thereof.

(3.) A Division Bench of this Court in C.W.J.C. No. 49 of 1997 (R) on 10.1.1997 has also held as follows: Once assessment orders have been passed under the provisions of the Central Sales Tax Act and under the Bihar Finance Act, 1981, the remedy of the petitioner is either to file an appeal or revision under the Bihar Finance Act. The Bench accordingly dismissed the writ petition filed against the assessment order. The same rule was reiterated by another Division Bench of this Court in Telco Ltd. v. State of Bihar and Ors. C.W.J.C. No. 777 of 1997 (R) holding that 'the writ court will not allow the aggrieved person to by pass the statutory remedies by entertaining the writ application against the assessment order.'