IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.4222 of 1999 ====================================================== Lal Babu Prasad son of Late Jaggarnath Prasad resident Mohalla Babunganj, P.S. Alamganj, District Patna. .... .... Petitioner/s Versus 1. The State of Bihar, 2. The Excise Commissioner, Bihar, Patna, 3. The Assistant Commissioner of Excise, Patna, 4. Sri Arun Kumar son of Sri Raghunath Prasad, Bachchan Traders, Balkishunganj, through the Assistant Commissioner of Excise, Patna, 5. S.K.G. Consolidated Limited, Abhay Bhawan, Frazer Road, Patna- through its Managing Director, 6. The Commissioner Sales Tax, Bihar, Patna. .... .... Respondent/s ====================================================== Appearance : For the Respondent/s : Mr. Lalit Kishore, AAG 1. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE BIRENDRA PRASAD VERMA ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 3 20-09-2011 This petition under Article 226 of the Constitution is filed by one Lal Babu Prasad, licensee of the retail outlet of country liquor for the year 1997-98 and 1998-99. The grievance of the petitioner is that in spite of the stay against the recovery of sales tax granted in a writ petition filed by the respondent no. 4 Sri Arun Kumar, the Proprietor of Bachchan Traders, a dealer of the country liquor, he has recovered the amount of sales tax Rs. 23,902/- from the petitioner. The petitioner has, therefore, prayed that the respondent no. 4 be directed to refund the said amount of Patna High Court CWJC No.4222 of 1999 (3) dt.20-09-2011 2 Rs. 23,902/- recovered as sales tax from the petitioner and the sum of Rs. 4,266.25/-, the amount of turnover tax recovered by the said Bachchan Traders. In our view, the petition is totally misconceived. If at all the petitioner has any claim against the respondent nos. 4 or 5, the only remedy would be a suit for recovery before the Civil Court. A petition under Article 226 of the Constitution in the subject matter is not maintainable. The petition is accordingly dismissed. Prakash (R.M. Doshit, CJ) (Birendra Prasad Verma, J)