https://www.taxtmi.com/caselaws?id=293540 Where a statute provides an efficacious alternate remedy, the High Court will ordinarily not entertain a writ petition challenging an assessment order. The dispute whether the transaction was taxable under the Bihar Finance Act or the Central Sales Tax Act involved factual and jurisdictional questions that could be examined by the assessing authority and, if needed, in appeal. The availability of an appeal under section 45 of the Bihar Finance Act was a jurisdictional objection that could be raised even at the writ stage. The writ petition was therefore held not maintainable, and the petitioner was relegated to the statutory appellate remedy. en-us Tue, 08 Feb 2000 00:00:00 +0530 Wed, 17 Feb 2021 16:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293540 Where a statute provides an efficacious alternate remedy, the High Court will ordinarily not entertain a writ petition challenging an assessment order. The dispute whether the transaction was taxable under the Bihar Finance Act or the Central Sales Tax Act involved factual and jurisdictional questions that could be examined by the assessing authority and, if needed, in appeal. The availability of an appeal under section 45 of the Bihar Finance Act was a jurisdictional objection that could be raised even at the writ stage. The writ petition was therefore held not maintainable, and the petitioner was relegated to the statutory appellate remedy. Case-Laws VAT and Sales Tax Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293540