IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.13876 of 2010 ====================================================== New Swadeshi Sugar Mills (Prop. The Oudh Sugar Mills Ltd.) Narkatiaganj ( West Champaran) through its Executive Vice-President (F) Banwari Lal Himatsinghka son of late Ganesh Das, resident of New Swadeshi Sugar Milles Compound at & P.O. Narkatiaganj, P.S. Narkatiaganj, District- West Champaran. .... .... Petitioner/s Versus 1. The State Of Bihar 2. The Secretary cum Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Assistant Commissioner of Commercial Taxes, Incharge, Bettiah Circle, Bettiah (West Champaran). .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Ramesh Kumar Agrawal For the Respondent/s : Mr. Mr. Lalit Kishor, A.A.G. I with Mr. Vikash Kumar. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 10 07-07-2011 This petition under Article 226 of the Constitution is filed by the petitioner against the order of reassessment dated 17th January 2010 made under the Bihar Value Added Tax Act, 2005. Admittedly, against the impugned order of re- assessment, statutory appeal should lie under section 72 of the Bihar Value Added Tax Act,2005. Patna High Court CWJC No.13876 of 2010 (10) dt.07-07-2011 2 In view of the statutory remedy of appeal available to the petitioner, the petition is dismissed. Ad-interim order dated 21st September 2010 is vacated. B Tiwary/- (R.M. Doshit, CJ) (Birendra Prasad Verma, J)