IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8354 of 2011 ====================================================== Shree Ram Industries, a proprietorship concern having its office at Collegiate School Road, Jagir Mohalla, Begusarai, through its Proprietor, Ashok Kumar Tulsyan, S/o of Shri Sita Ram Tulsyan, R/o Collegiate School Road, Jagir Mohalla, P.S.-Begusarai, District-Begusarai. .... .... Petitioner/s Versus 1. Commissioner of Commercial Taxes, Bihar having its office at Vikas Bhawan, Bailey Road, Patna. 2. Joint Commissioner of Commercial Taxes (Audit), Muzaffarpur Division, Muzaffarpur. 3. Commercial Taxes Officer, Begusarai Circle, Begusarai. .... .... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. D.V.Pathy, Advocate. For the Respondent/s : Mr. Vikash Kumar, A.C. to AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 15 20-10-2011 This petition under Article 226 of the Constitution is filed by the petitioner, a registered dealer, to challenge the notice dated 30th July 2009 issued by the respondent no. 3 under Section 26 of the Bihar Value Added Tax Act, 2005, the order dated 30th July 2009 issued in respect of the assessment year 2005-06, notice dated 27th September 2010 and order dated 24th January 2011. Learned Advocate Mr. D.V.Pathy has appeared for the petitioner. He has strenuously urged that the impugned orders and notices are made without the authority of law. The authorised officer has failed to record the reasons for belief and the notices have been issued beyond the period of limitation prescribed under Section 26 of the Bihar Value Added Tax Act, 2005 read with Rule 22 of the Bihar Value Added Tax Rules. Patna High Court CWJC No.8354 of 2011 (15) dt.20-10-2011 2 / 2 2 A writ petition under Article 226 of the Constitution against notice will not lie. Pursuant to the impugned notice the order of re-assessment has been made on 24th January 2011. In view of the order dated 24th January 2011, challenge to the notice is of no consequence. The impugned order is appealable. For the aforesaid reasons, without prejudice to the rights and contentions raised in the present petition, the petition is dismissed on the ground of availability of the alternative statutory remedy of appeal. The petitioner will be at liberty to raise all available issues in the appeal against the impugned order dated 24th January 2011. Sujit/Anjani (R.M. Doshit, CJ) (Birendra Prasad Verma, J)