https://www.taxtmi.com/caselaws?id=160201 The court held that the provisions of sub-section (3) of section 45 of the Bihar Finance Act, 1981 are valid and not ultra vires. Consequently, the writ application was dismissed on the ground of alternative remedy, with no costs awarded. en-us Thu, 15 Oct 1998 00:00:00 +0530 Wed, 11 Dec 2013 15:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160201 The court held that the provisions of sub-section (3) of section 45 of the Bihar Finance Act, 1981 are valid and not ultra vires. Consequently, the writ application was dismissed on the ground of alternative remedy, with no costs awarded. Case-Laws VAT and Sales Tax Thu, 15 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160201