IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.9185 of 2008 MANORANJAN OJHA Versus THE STATE OF BIHAR & ORS ----------- For the Petitioner : Mr. Umesh Kr. Mishra, Advocate For the Respondents : A.A.G. III. ------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ------- Dated, the 17th July, 2008 We heard the counsel for the parties. 2. The writ petition impugns the order dated 22nd March, 2007 passed by the District Transport Officer, Saran at Chapra, whereby with regard to the vehicle B R 04A – 6547, determination of outstanding tax has taken place along with the imposition of penalty and the petitioner has been called upon to deposit a sum of Rs.56,826.00 outstanding tax in penalty. 3. Section 26 of the Motor Vehicle Taxation Act, 1994 (for short, ‘Act of 1994’) makes a provision of appeal from such order. The order of appellate authority is revisable under section 27 of the Act of 1994. Thus, an adequate and efficient remedy of appeal and revision is available to the petitioner in assailing the legality and correctness of the order dated 22nd March, 2007. There is nothing extraordinary in the facts of this case that justifies by-passing the 2 statutory remedy provided under the Act of 1994. 4. In what we stated above, obviously, the petitioner is not precluded from pursuing statutory remedy available to him under the Act of 1994. If by this time the statutory remedy of appeal has become time barred, it is for him to explain the delay and show sufficient cause. 5. The writ petition is dismissed accordingly. R.M. Lodha, CJ Kishore K. Mandal, J Anil/