IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.6162 of 2010 M/S BHARAT SANCHAR NIGAM LTD., Bihar Circle, Patna through its Chief Accounts Officer (Mobile) Sri P.K. Roy aged about 56 Years, Son of Late Atul Krishna Roy, Resident of Unnati Apartment, P.S. Gardanibagh, District Patna. ------------- Petitioner Versus 1. The State of Bihar through the Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 2. The Commissioner of Commercial Taxes, Bihar, New Secretariat, Patna. 3. The Commissioner of Central Excise and Services Tax, C.R. Building, Patna. 4. The Deputy Commissioner of Commercial Taxes, Patliputra Circle, Pant Bhavan, Bailey Road, Patna. 5. The Commercial Tax Officer of Commercial Taxes, Patliputra Circle, Pant Bhavan, Bailey Road, Patna. ----------- Respondents ----------- For the Petitioner :- Mr. L. N. Rastogi, Sr. Adv. Mr. Alok Kumar Shahi For the Respondents :- Mr. Lalit Kishore, AAG3 Mr. Satyabir Bharti, Adv. Mrs. Nivedita Nirvikar, Adv. Mrs. Archana Sinha, Adv. ----------- 2 09.04.2010 In this writ petition, the challenge is to the order dated 17.11.2009 passed by the Commercial Tax Officer Patliputra Circle, Patna, whereby, he has framed an order of assessment under the VAT Act. It is not disputed at the Bar the said order is challengeable either in appeal or in 2 revision. In view of the aforesaid, we are only inclined to state it is open to the appellant to seek appropriate remedy, as advised in law. With the aforementioned observations, this writ petition stands disposed of. However, regard being hade to the nature of the lis and taking into account the fact that the petitioner is a Government of India undertaking, we are only inclined to direct if any appeal or revision is filed, as advised in law, within a period of four weeks from the date of receipt of the order passed today, the said authority shall not throw the proceeding overboard but adjudicate on the merits in accordance with law. Rishi (Dipak Misra, CJ.) (Mihir Kumar Jha, J.)