:1: IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1103 OF 2008 WRIT PETITION NO. 1103 OF 2008 WRIT PETITION NO. 1103 OF 2008 Val Organics Pvt. Ltd. ..Petitioners versus The Regional Officer, Transport Commissioner, Mumbai & Anr. ..Respondents Mr. G. J. Cama i/b. Mr. G. Tripathi for the Petitioners. Mr. S. K. Nair, AGP for the Respondents - State. CORAM : S. A. BOBDE, J. CORAM : S. A. BOBDE, J. CORAM : S. A. BOBDE, J. DATE : 10TH SEPTEMBER, 2008. DATE : 10TH SEPTEMBER, 2008. DATE : 10TH SEPTEMBER, 2008. P.C. P.C. P.C. . Heard. 2. The petitioners have an alternate remedy under Rule 29 of The Bombay Motor Vehicles Tax Rules, 1959. There is a statement in the impugned order about the provision for appeal. There is no merit in the contention that the appeal is only on the quantum of tax. Rule 29 reads as follows: "29. Appeal under Section 14 to Appellate Appeal under Section 14 to Appellate Appeal under Section 14 to Appellate Authority - Authority - Authority - (1) Any person aggrieved by an :2: order of a Taxation Authority made under the Act may within thirty days from the date of receipt of such order where such person is fleet owner, appeal to the State Government and in any other case, to the Transport Commissioner, Bombay (hereinafter in these rules referred to as the "appellate authority"). The Secretary, the Joint Secretary, or a Deputy Secretary to the State Government in the Home Department shall hear such appeals on behalf of the State Government. (2) An appeal under sub-rule (1) shall be preferred in duplicate in the form of a memorandum setting forth concisely the grounds of objection to the order appealed against and shall be accompanied by a certified copy of that order, and a fee of rupees twenty five in cash." 2. In the circumstances, there is no reason to entertain this petition, which is hereby dismissed. 3. The appeal if filed within a fortnight from today it shall be disposed of not later than two months. 4. The amount deposited in this court shall be withdrawn by the respondents who shall hold the amount on account and shall deal with the amounts subject to the directions of the Appellate Authority. :3: (S. A. BOBDE, J.) (S. A. BOBDE, J.) (S. A. BOBDE, J.)