IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.7989 of 2009 MADAN SINGH S/O LATE JAGDISH SINGH, VILLAGE- PAHARMA, P.O AND P.S. KOSAWAN, DIST- ROHTAS……………………………………….PETITIONER. Versus 1. THE STATE OF BIHAR THRU PRINCIPAL SECRETARY, DEPARTMENT OF TRANSPORT, GOVERNMENT OF BIHAR, PATNA. 2. THE TRANSPORT COMMISSIONER, GOVERNMENT OF BIHAR, PATNA. 3. THE DISTRICT TRANSPORT OFFICER, BHOJPUR, ARRA………………………………………..RESPONDENTS. ----------- 01-Dec-2010 Heard learned counsel for the petitioner and learned counsel for the State. Petitioner is aggrieved by a demand notice bearing no. 149 dated 12.01.2009 contained in Annexure-4 whereby District Transport Officer, Bhojpur, Ara has directed the petitioner to deposit arrears of road tax amounting to Rs.67,678/- for the period relating to 01.08.2002 to 31.10.2008 for motor vehicle bearing no. BR-3P/3011. The notice further mentions that if the dues are not paid within 10 days of the notice in that case action shall be taken against the petitioner in accordance with Bihar Motor Vehicles Taxation Act and rules and recovery shall be made through public demand recovery proceeding. 2 Learned counsel for the State has pointed out that the figure mentioned in Annexure-4 is not correct and the correct amount is Rs. 6,76,780/- which has been clarified in the counter affidavit and he has raised a further objection that petitioner has statutory right of appeal against any order or direction of the Taxing Officer under Section 26 of the Bihar Motor Vehicles Taxation Act, 1994. On behalf of the petitioner several grounds have been raised to challenge the demand notice but in our view petitioner has statutory remedy of appeal under Section 26 and hence it will not be proper for this Court to go into relevant issues and look into the facts at the first instance in exercise of writ jurisdiction. Hence, this writ petition is disposed of with liberty to the petitioner that ,if so advised, he may pursue his remedy by approaching the authorities under the act particularly the appellate authority. perwez (Shiva Kirti Singh, J.) (Dr. Ravi Ranjan, J.)