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    <title>2006 (5) TMI 468 - PATNA HIGH COURT</title>
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    <description>The High Court dismissed the petition challenging the assessment order and demand notice, upholding the assessing authority&#039;s jurisdiction to levy sales tax. The court emphasized the availability of an alternative remedy through the appellate process under Section 45 of the Bihar Finance Act, 1981, stating that errors or disputes should be addressed through the statutory appeal mechanism rather than a writ petition. The court declined to intervene, highlighting the principle that statutory remedies should be exhausted before seeking judicial intervention.</description>
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      <description>The High Court dismissed the petition challenging the assessment order and demand notice, upholding the assessing authority&#039;s jurisdiction to levy sales tax. The court emphasized the availability of an alternative remedy through the appellate process under Section 45 of the Bihar Finance Act, 1981, stating that errors or disputes should be addressed through the statutory appeal mechanism rather than a writ petition. The court declined to intervene, highlighting the principle that statutory remedies should be exhausted before seeking judicial intervention.</description>
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