IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.464 of 2009 SUDHIR KUMAR S/O BRIJ NANDAN SINGH, R/O VILLAGE- PAPARNAUSA, P.S.-NOORSARAI, DISTRICT- NALANDA Versus 1. THE STATE OF BIHAR 2. THE ASSISTANT COMMISSIOINER, COMMERCIAL TAX, BIHAR SHARIF CIRCLE, BIHARSHARIF, NALANDA ************ For the Petitioner :- Mr. Mukesh Kumar Jha, Advocate For the Respondents :- Mr. Lalit Kishore, Sr. Advocate, AAG- III Mr. Satyabir Bharti, Assistant Counsel ************** 2 23/01/2009 It is not in dispute that the petitioner has internal remedy against the impugned order. Having heard Mr. Mukesh Kumar Jha for the petitioner, AAG-III for the State and taking into consideration the fact that the petitioner has internal remedy, we are not entering into the merit of the case. The petitioner, if so advised, may take recourse to the internal remedy. This application stands dismissed with the observation aforesaid. (Chandramauli Kr. Prasad, ACJ.) (Shyam Kishore Sharma, J.) avin