Patna Court August 1998 Judgments

Poddar Trading Corporation Vs. State of Bihar and ors.

Court: Patna

1. Heard learned counsel for the parties.2. The petitioners have filed these two writ petitions challenging the order dated June 29. 1998 passed by the Commercial Taxes Officer, Singhbhum Circle, under Section 20(1) of the Bihar Finance Act, 1981 (hereinafter referred to as 'the Act') imposing penalty. The validity of Rule 19 of the Bihar Sales Tax Rules. 1983 (hereinafter referred to as, 'the Rules') has also been challenged.3. Against the said order imposing penalty, Section 45 of the Act provides for appeal. The remedy of appeal is efficacious and adequate remedy. It is, therefore, not proper to entertain these writ petitions on account of availability of the alternative remedy. It is open to the petitioners to challenge the order of penalty before the appellate forum under the Act.4. Rule 19 of the Rules deals with opportunity of hearing and the same is reproduced herein : 'Rule 19. Opportunity of hearing.--(1) The authority referred to in Rule 18 shall, in the matter of a proceed...