IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.989 of 2011 ====================================================== M/s R.K. Trading, a proprietary concern having its place of business at Main Road, P.O. & P.S.-Sakri, District-Darbhanga through its Proprietor Ramesh Kumar Kejriwal, S/o Shri Sohan Lal Kejriwal, R/o Main Road, P.O. & P.S.-Sakri, District-Darbhanga. .... .... Petitioner/s Versus 1. The State of Bihar through the Principal Secretary –cum-Commissioner of Commercial Taxes, Vikash Bhawan, Bailey Road, Patna. 2. The Assistant Commissioner of Commercial Taxes, Darbhanga Circle, Darbhanga. 3. The Commercial Taxes Officer, Darbhanga Circle, Darbhanga. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Gautam Kumar Kejriwal, Mr. Akash Chaturbedi, Advocates. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG 1 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 16 20-10-2011 The petitioner, a registered dealer as envisaged by the Bihar Value Added Tax Act, 2005, has filed this petition under Article 226 of the Constitution to challenge the order dated 13th January 2010 made by the Assistant Commissioner of Commercial Taxes, Darbhanga. Learned Advocate Mr. Gautam Kumar Kejriwal candidly admits that the statutory remedy of appeal against the impugned order lies before the appellate authority. Petition is dismissed on the ground of availability of the alternative statutory remedy of appeal alone. Sujit/Anjani (R.M. Doshit, CJ) (Birendra Prasad Verma, J)