1998 (8) TMI 587 - HC - VAT and Sales Tax

Summary

The High Court of Patna dismissed two writ petitions challenging a penalty order under the Bihar Finance Act, 1981 and rule 19 of the Bihar Sales Tax Rules, 1983. The court held that the remedy of appeal provided under section 45 of the Act is adequate, rejecting the challenge to rule 19 regarding the timeframe for fixing a hearing date. The petitioners were advised to challenge the penalty order before the appellate forum under the Act.