IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.3184 of 2009 M/S JYOTHY LABORATORIES LTD., Registered Office 43, Shiv Shakthi Industrial Estate, Moral, Andheri-Kurla Road, Mumbai-400 059, Having Sales Depot at 305, Hem Plaza, Freser Road, Patna – 800 001 through the authorized signatory Mr. Ajay Kumar Thakur ……………………………………. Petitioner Versus 1. THE STATE OF BIHAR through Secretary, Commercial Taxes, Govt. of Bihar, 2. Commercial Tax officer, Patliputra Circle, Patna, and 3. Deputy Commissioner of Commercial Taxes, Patliputra Circle, Patna……………………………………………. Respondents. ----------- 2. 24.03.2009. It is the case of the writ petition that the assessment order for the year 2006-2007 imposing tax liability is illegal. Question is what is the rate of tax to be paid by the petitioner on the product sold by it under the brand name Ujala. It is the contention of the petitioner that for another assessment order after exhausting all departmental remedies unsuccessfully, an appeal was filed before this Court which is pending. We are of the view that merely pendency of an appeal is no ground for quashing the impugned order of assessment. Apart from this, petitioner has to avail other statutory remedy of appeal available to the 2 petitioner. In the circumstances, this writ petition stands dismissed. dk ( J.B. Koshy, CJ ) ( Dr. Ravi Ranjan, J. )