WP(C) 2089/2011 BEFORE HON’BLE MR. JUSTICE HRISHIKESH ROY Heard Mr. BP Todi, learned Senior Counsel for the writ petitioner and also Mr. D . Saikia, learned Standing Counsel for the Finance department. The petitioner challenges the assessment order dated 20.11.10 of the superintend ents of taxes for the year 2005-06 by contending that, tax has been assessed for transaction(s) which could not have been subjected to tax. Dr. Todi specifical ly submits that the sales made outside the State of Assam as well as sales made to government departments were included for the impugned assessment. Mr. D. Saikia, learned Standing Counsel, submits that the petitioner can take c ourse to alternate remedy of appeal u/s 79 or revision under Section 82 of the V AT Act and the challenge made by the petitioner/ assessee can easily be examine d by the statutory authorities who exercise quasi-judicial function. After arguing the matter for sometime, Dr. Todi submits that the petitioner is p repared to avail the alternate remedy under the statute but he submits further t hat considering the Bihu holidays, he may be granted reasonable time to avail th e alternate remedy and in the meantime the petitioner may be protected from reco very proceeded under the Bengal Public Demands Recovery Act, 1913. Mr. D. Saikia, learned Standing Counsel submits that the petitioner should have availed of the alternate remedy before approaching the writ court. However, the learned departmental counsel is prepared to wait until 30th April, 2011 as this much time was already granted by the recovery officer, to the assessee. Having considered the above, this writ petition is not accepted and the petition er is relegated to the statutory remedy available in Law. However, the responde nts are restrained from taking any coercive measure to recover the assessed tax until 30.4.2011. The writ petition stands closed.