IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.16647 of 2010 M/S LAKSHMI TIMBER COMPANY a proprietorship concern having its place of business at Near Picture Palace, Khalifabagh, P.S. Kotwali, District Bhagalpur, through its proprietor Ashok Kumar Patel, son of Arjun Bhai Patel, resident of Near Picture Palace, Khalifabagh, P.S. Kotwali, District Bhagalpur ... Petitioner Versus 1. THE STATE OF BIHAR through the Chief Secretary, Govt. of Bihar, Old Secretariat, Patna 2. The Principal Secretary cum Commissioner of Commercial Taxes, Bihar, Vikas Bhawan, Bailey Road, Patna 3. The Additional Commissioner of Commercial Taxes (Taxation), Bihar, Patna 4. The Joint Commissioner of Commercial Taxes (Admn.), Bhagalpur Division, Bhagalpur 5. The Dy. Commissioner of Commercial Taxes, In- charge, Bhagalpur Circle, Bhagalpur 6. The Assistant Commissioner of Commercial Taxes, In-charge, Bhagalpur Circle, Bhagalpur ... Respondents ----------- 3. 7.12.2010 This writ petition arises out of an order passed by the Assistant Commissioner of Commercial Taxes, Bhagalpur Circle (respondent no.6) dated 27.8.2010 recording imposition of VAT of 12.5% to the tune of Rs. 1,50,087. 30 on the sale of timber to the consumer for the year 2009-2010 as also the consequential demand notice dated 28.8.2010 issued by respondent no.6. Counsel for the petitioner has put an argument that the timber falls under Entry 147 of the notified goods and hence, it is liable to be taxable at the rate of 2 4%. and the imposition of tax at the rate of 12.5% is erroneous interpretation of goods. It is further stated by the learned counsel that the application has been rejected on a misconceived ground that this Court had passed an order in C.W.J.C.No. 10647/2010 dated 9.7.2010 which infact related to entry tax and not VAT. Mr. Lalit Kishore, learned Addl. Advocate General No.III, appearing on behalf of the respondents, has submitted that the impugned order being well within the jurisdiction of the authority and is an appealable order, hence this writ petition is not maintainable. Learned counsel for the petitioner however has tried to convince that the writ petition would lie against such an order but we are unable to accept such submission in view of the fact that the impugned order is an appealable order before the Deputy Commissioner of Commercial Taxes, Bhagalpur Circle, Bhagalpur (respondent no.5). We are thus of the opinion that the liberty can be granted to the petitioner to file the statutory appeal before the Deputy 3 Commissioner of Commercial Taxes, Bhagalpur within a period of three weeks from the date of receipt of the order, who shall dispose of the appeal in accordance with law. This writ application is, accordingly, disposed of. (T.Meena Kumari,J.) (Mihir Kumar Jha,J.) Surendra/