IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5549 of 2009 M/S BIHAR BEYAPAR through its declared Manager Sri S.R. Hashmi, S/o Late S.M. Hashimi, resident of Dharampur, P.O. & P.S. Samastipur, Distt. – Samastipur ……………………….… Petitioner Versus 1. THE STATE OF BIHAR through the Commissioner of Commercial Taxes, Bihar, Vikash Bhawan, Bailey Road, Patna, 2. The Commercial Taxes Tribunal Bihar, Patna through the Secretary, Commercial Taxes Tribunal Bihar, Patna, Barrack no. 9A, Old Secretariat, Patna – 800001, 3. The Jt. Commissioner of Commercial Taxes (Appeal), Darbhanga Division, Darbhanga, and 4. The Assistant Commissioner of Commercial Taxes, Samastipur Circle, Samastipur …………………………….. Respondents. ----------- 2. 04.05.2009. Heard learned counsel for the parties. The petitioner is challenging the order of the Commercial Taxes Tribunal, Bihar, Patna in this writ petition. Section 79 of the Bihar Value Added Tax Act, 2005 reads as follows:- “79. Appeal before High Court.- (1) An appeal shall lie to the High Court from every order passed by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner or a dealer aggrieved by any order passed by the Tribunal,- (i) under the Bihar Finance Act, 1981, (Bihar Act 5 of 1981) as it stood before its repeal by Section 94, on or after the date of commencement of this Act; or 2 (ii) under this Act, may file an appeal to the High Court, and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner on any question of law arising out of such order.” Even under the earlier Bihar Finance Act, a reference will lie to the High Court. In any event, in view of the alternate remedy provided, a writ petition cannot be filed. Without prejudice to the rights of the petitioner in challenging the order according to law before the appropriate authority. With the above observations, the writ petition is dismissed. dk ( J.B. Koshy, CJ ) ( Dr. Ravi Ranjan, J. )