IN THE HIGH COURT OF JUDICATURE AT PATNA --- CWJC No.2572 of 2009 --- M/S Garg Sales, a proprietorship firm having its place of business at Cinema Road, Gulabbagh, District – Purnea, through it’s proprietor Govind Ram Agrawal s/o late Jay Narayan Agrawal ……….. Petitioner Versus 1. The State Of Bihar through the Special Secretary, Department of Law, Government of Bihar, 2. The Commissioner and Secretary, Finance (Commercial Taxes) Department, New Secretariat, Vikas Bhawan, Bailey Road, Patna 3. The Assistant Commissioner of Commercial Taxes, Purnea Circle, Purnea ……….. Respondents ----------- For the petitioner: Mr.Anupanand Jha, Advocate For the respondents: Mr. Lalit Kishore, AAG – III --- 2. 17-3-2009 This writ application is filed for quashing the assessment order dated 25.2.2008 passed by the Assistant Commissioner, Sales Tax, for the period 2006- 07, imposing entry tax on the tobacco products on the basis of 16% and consequent demand of Rs.50,471/-. It is the case of the petitioner that the Bihar State Legislature enacted Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Act, 1993 for levy of Entry Tax on six items including tobacco products mentioned in the schedule. Section 3 - 2 - provides maximum rate of entry tax up to 5%. The State Legislature enacted Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale (Amendment and Validation) Act, 2007, by which the maximum rate of entry tax is 20%. The matter regarding correctness of this amendment was challenged before this court in M/S Indian Oil Corporation Ltd. vs. State of Bihar & Ors., 2007 (1) PLJR 502, wherein this court held that the Amending Acts 10 of 2001 and 9 of 2003 are illegal and violative of Article 304(b) of the Constitution of India. It was also held that the Amending Act, 2007 is valid and the present assessment is based on that. It is the contention of the petitioner that if the earlier amendment was illegal then the notifications issued for the subsequent Amending Acts are also illegal. Since the Amending Act, 2007 was upheld by the Division Bench of this Court, the notifications issued as per the Amending Act cannot be struck down. It is the further grievance of the petitioner that the present assessment has been made without issuing any notice to him and tax is levied on other - 3 - charges also. All these points can be agitated under the statutory appeal because there is an efficacious statutory remedy provided under Section 72 of the Value Added Tax Act. We are inclined to entertain this application under Article 226 of the Constitution of India, hence it is dismissed. It is made clear that if the appeal is filed within one month from today, the same shall be considered by the appellate authority on merit. Neyaz/- (J.B. Kosy, CJ.) (Dharnidhar Jha, J.)