IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.6029 of 2008 SHEO KUMAR KHEMANI Versus THE STATE OF BIHAR & ORS ----------- For the petitioner : Mr.Satish Chandra Jha-3, Advocate For the respondents: Mrs.Nilu Agrawal, Government Advocate-X Mrs Nirmala Kumari, Junior Counsel to Government Advocate-X -------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Dr. Ravi Ranjan ------ Dated, the 11th August, 2008 The counsel for the petitioner admits and, in our view, fairly that the order of re-assessment passed by the assessing officer on 27th of March, 2006 is appealable. In our view, the remedy of appeal is efficient. There is nothing in the facts and circumstances of the case which justify bypassing the statutory remedy of appeal. 2. Consequently, we are satisfied that this writ petition does not deserve to be admitted. It is dismissed in limine. The petitioner shall be at liberty to pursue the statutory remedy under the Bihar Finance Act. If there is any delay in pursuing such remedy, it is for the petitioner to apply for condonation of delay. R.M. Lodha, CJ Dr. Ravi Ranjan, J. Sunil