IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5665 of 2008 SHIV SHANKAR PRASAD Versus THE STATE OF BIHAR & ORS ----------- For the Petitioner : Mr. Satyabir Bharti For the Respondents 1 to 3:Mr. Siddhartha Prasad, J.C. to AAG IX ------------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ------------ Dated, the 4th August, 2008. Counsel for the petitioner does not dispute that the assessment order dated 30th November, 2003 is appealable. Since there is serious dispute as to whether the notice of the assessment proceeding was served upon the petitioner or not, we find no justifiable reason to invoke the extraordinary jurisdiction of this Court in this matter. The decision cited by the counsel for the petitioner in the case of M/S. Kumar Bhandar Vs. The State of Bihar and another [2006(4) PLJR, 307] does not apply to the present fact situation as in that case it was found that the notice of the proceeding was not served upon the petitioner. 2. The writ petition is, accordingly, dismissed in limine. The petitioner shall be at liberty to pursue the statutory remedy of appeal, if he is so advised, in challenging the ex-parte assessment order dated 30th November, 2003. 3. It will be for the petitioner to satisfy the appellate - 2 - authority about the sufficient cause for condonation of delay in filing the appeal belatedly. R. M. Lodha, CJ Kishore K. Mandal, J AMIN/-