IN THE HIGH COURT OF JUDICATURE AT PATNA --- CWJC No.2558 of 2008 --- SHEO KUMAR KHEMANI Versus THE STATE OF BIHAR & ORS ----------- For the petitioner: Mr. S.C. Jha - 3 For the respondent nos. 1 to 3: Mr. Lalit Kishore, AAG – III Mr. satybir Bharti, JC to AAG - III P R E S E N T Hon'ble the Chief Justice And Hon'ble Mr. Justice Dr. Ravi Ranjan --- Dated, the 8th August, 2008 That the order of assessment dated 27th of March, 2006 is appealable is not disputed by the counsel for the petitioner. If that be so, the petitioner ought to challenge the said order in the statutory appeal. 2. The remedy of appeal is efficient and we find no justification, in the facts and circumstances of the case, that the said statutory remedy be bypassed. 3. Consequently, we dismiss the writ petition in limine. 4. However, this will not preclude the petitioner in challenging the assessment order dated 27th of March, 2006 in the statutory appeal. If by this time the limitation for filing the appeal has expired, it will be for the petitioner to make out a case for 2 condonation of delay before the appellate authority. R. M. Lodha, CJ. Dr. Ravi Ranjan, J. Neyaz/-