IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.10773 of 2010 ================================================== 1. RAMESH SHARMA S/O NAND KISHORE SHARMA R/O VILL.- MAUWACHAK, P.S.- SARAI RANJAN, DISTT.- SAMSTIPUR. AT PRESENT R/O MOHALLA- 12 PATHAR, P.S.- TOWN, DISTT.- SAMASTIPUR. PROPRIETOR R.S. CABLE NETWORK RAILWAY GUEST HOUSE INDRALAY BHAWAN, SAMASTIPUR Versus 1. THE STATE OF BIHAR 2. THE COMMERCIAL TAXES BIHAR 3. THE ADDITIONAL COMMISSIONER COMMERCIAL TAXES OF BIHAR 4. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SAMASTIPUR 5. COMMERCIAL TAX OFFICER SAMASTIPUR ANCHAL, SAMASTIPUR ================================================== Appearance : For the Petitioner: Mr. MUKESH KUMAR 3 Mr. ASHOK KUMAR PATHAK For the Respondents: Mr. Lalit Kishore, AAG3 Mr. Rabindra Kumar Priyadarsi ================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 2 15.09.2010 The petitioner an assessee challenges the assessment order dated 24.10.2008 made under the Bihar Entertainment Tax Rules 1984. Learned Advocate Mr. Mukesh Kumar-3 appearing for the petitioner, concedes that against the order of assessment departmental appeal shall lie before the Joint Commissioner of Commercial Taxes. 2 The petition is rejected on the ground that statutory remedy of appeal is available to the petitioner. Bibhash ( R.M.Doshit, J.) (Jyoti Saran, J.)