E=€H$H C£é§JRT QF JU§§¢ATURE C2HH£TT:$€§%RH: E§LA$PUR Sif‘iQ " EEN€H HQ LE $HR§ JAGDE$H BH££L§, Agfkj Wa‘t Paitiorl “iax Ne. 213%? of $Q0? Supreme RQad Transport PW Lid; through the Directar Ravi 8inghal Sic mm: Bihari Singhal, aged about 28 years, Supreme House, Mahadeo Ghat Road; Ring Road N0. 4.: Raipur, mama : Raipur (CG) N vERkug; 1/ . m 7; 1. AdditionaE Cammissiener of Commercia! we” Tax, Chhamsgarh, Raipm (CG) 2. Assistant Commissiorer oiCommeméai Tax, Check Post Patekohra/Chiohda, District Rajnandgaon (0G,) 3. The Commercia: Tax Officer/Addi‘t \. Teheiidar, Rajnandgaom Cu re) Rajmandgaon (CG) 4r State of Chhatrisgarh‘ through the Secre’iary Cammerciai Tax Depariment, DKS. Bhavam, Mantraieya: Raipur (CG) Peti‘técn under Armies 228 /227 Qf Constitutmn of mdia Presemt: Shri Rajem'ra Agrawah counsel for the petrtromerr Shri \x’may Harri, Dy. Advocate Gene ' Cage“. $REE§§ {Faeeed rm 25‘“ éuue£ “Y1 The petitioner had the aiierhai‘ive remedy i0 avail before Wing ‘rhis peiition, Accordingiy. the petition ie diemiseed on the ground 0f avaiiabiiiiy 9f aiterhative remedy. Sci/— i Acting Chief Justlce J76