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The Bihar Value Added Tax Act, 2005

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Allahabad High Court
M/S Dulari Enterprises vs Assistant Commissioner, Sale Tax ... on 6 July, 2010

Court No. - 37

Case :- WRIT TAX No. - 867 of 2010

Petitioner :- M/S Dulari Enterprises Respondent :- Assistant Commissioner, Sale Tax And Another Petitioner Counsel :- Deepak Kr. Srivastava Respondent Counsel :- C.S.C.

Hon'ble Rajes Kumar,J.

Hon'ble Bharati Sapru,J.

By means of the present writ petition, the petitioner has challenged the order dated 7.9.2009 passed by the Assistant Commissioner, Sales-Tax Khand-2, Moradabad rejecting the application under section 30 of the Act for the assessment year, 2006-2007, Annexure-6 to the writ petition. The petitioner has an alternative remedy by way of appeal under section 55 of the Value Added Tax Act.

The writ petition is, accordingly, dismissed on the ground of alternative remedy. However, in case, if the petitioner files an appeal, Appellate Authority is directed to decide the appeal expeditiously in accordance to law.

Order Date :- 6.7.2010

VS.