IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5782 of 2009 M/S BOKARO CARRYING CORPORATION, ANDIGOLA, P.O. HEAD POST OFFICE, P.S. SADAR, DISTRICT MUZAFFARPUR, THROUGH ITS AUTHORIZED MANAGER, BINAY KUMAR MISHRA, SON OF LATE SATYA NARAYAN MISHRA, RESIDENT OF MITHANPURA, P.O. AND P.S. MITHANPURA, TOWN AND DISTRICT- MUZAFRFARPUR....PETITIONER ............................ 1. THE STATE OF BIHAR, THROUGH THE FINANCE COMMISSIONER, GOVERNMENT OF BIHAR, PATNA. 2. THE COMMISSIONER OF COMMERCIAL TAXES, BIHAR,PATNA 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES TIRHUT DIVISION, MUZAFFARPUR. 4. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (APPEAL) , TIRHUT DIVISION, MUZAFFARPUR. 5. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, MUZAFFARPUR CIRCLE, MUZAFFARPUR 6. THE COMMERCIAL TAXES OFFICER, INVESTIGATION BUREAU, TIRHUT DIVISION, MUZAFFARPUR.. RESPONDENTS. ----------- 3 6-8-2009 Heard the parties. Petitioner has an alternative forum available to him by way of preferring appeal against the impugned order passed under the provisions of Bihar Value Added Tax Act. In that view of the matter, the writ petition is disposed of and liberty is granted to the petitioner to approach the appellate authority by preferring appeal in accordance with law. If such appeal is filed within four weeks from today then the same shall be considered on merits without treating the same as barred by limitation. Petitioner will also be at liberty to apply for release of the goods in question before the appellate authority. It is expected that - 2 - Naresh such a prayer, if made, shall be considered on merits without any delay, preferably on priority basis. ( Shiva Kirti Singh,ACJ) ( Anjana Prakash, J )