2000 (2) TMI 871 - HC - VAT and Sales Tax

Summary

The High Court of Patna dismissed the writ petition filed by M/s. Alcatel Modi Network Systems Ltd. challenging an assessment order under the Bihar Finance Act for the Assessment Year 1998-99. The court ruled that the petitioner should seek an alternate remedy by filing an appeal under Section 45 of the Act. The court emphasized that the writ jurisdiction is not available when there is an alternate remedy provided by the statute.