IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.14727 of 2009 2 9.11.2009 M/s Prakash Brothers through it Partner Shri Tarkeshwar Prasad S/o Late Bishwanath Prasad, resident of Sahebganj, P.O. & P.S. Chapra, Distt. Saran .... Petitioner VERSUS 1. The State of Bihar 2. The Commissioner of Commercial Taxes, New Secretariat, Patna 3. The Deputy Commissioner of Commercial Taxes, Saran Circle, Chapra .... Respondents ------- Heard the parties. We are of the view that the case will not come in the category where order has been passed wholly without jurisdiction or without affording any opportunity of hearing. In that view of the matter, we are not inclined to entertain the grievance of the petitioner against demand of penalty straightway through this writ petition. Since statutory remedy of appeal or revision is available to the petitioner, the writ petition is disposed of with liberty that if so advised, petitioner may avail the statutory remedy available under law. 2 It will be open to the petitioner to raise all contentions before the statutory authority. (Shiva Kirti Singh,ACJ) (Shyam Kishore Sharma,J.) sk