KUMAR GUPTA RESIDENT OF P.O. AND P.S.-THAKURPUKUR IN THE TOWN OF KOLKATA, WEST BENGAL Vs. STATE OF BIHAR THROUGH ITS CHIEF SECRETARY

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) PETITIONER is a registered dealer under the Bihar Value Added Tax Act, 2005 and also under Central Sales Tax Act, 1956. It is aggrieved by the assessment order passed under the Central Sales Tax Act, 1956 for the Year 2005 -2006. Earlier it approached this Court by filing CWJC No. 3258/2009 praying therein for setting aside the aforesaid order of assessment of tax for the Year 2005 - 2006. It had been urged on behalf of the petitioner that it had filed the returns and the admitted taxes were also paid by it.

(3.) SINCE , prima facie, the matter related to the proceedings under the Central Sales Tax Act, which can primarily be decided by the appellate authority, without going into the merit of the matter, we dismissed the aforesaid writ petition vide order dated 19.3.2009 with an opportunity to the petitioner to exhaust the alternative remedy of statutory appeal.