IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.1656 of 2011 ============================================== M/s Linde Engineering India Pvt. Ltd. - Petitioner(s) Versus The State of Bihar & Ors. - Respondent(s) ============================================== Appearance: For the Petitioner : Mr. L.N. Rastogi Mr. Sharat Kumar Sharan For the Respondent: Mr. Lalit Kishore, AAG-1 ============================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 06. 18.04.2011 The petitioner a dealer within the meaning of Bihar Value Added Tax Act, 2005 has filed this petition under Article 226 of the Constitution to challenge the order dated 24th December 2010 made by the Deputy Commissioner of Commercial Taxes, Begusarai under Section 25(3)(a) of the Act. It is not in dispute that against the impugned order a statutory appeal/ a revision would lie to the Joint Commissioner of Commercial Taxes before the Commissioner of Commercial Taxes/before the Commissioner of Commercial Taxes. In view of the alternative statutory remedy available to the petitioner, this petition under Article 226 is rejected. S.Sb/- (R.M. Doshit, CJ.) (Jyoti Saran, J.)