https://www.taxtmi.com/caselaws?id=301374 The court held that the writ application was not maintainable due to the availability of an alternative remedy of appeal under Section 45 of the Bihar Finance Act, 1981. The court upheld the validity of Sub-section (3) of Section 45, which required a deposit of 20% of the assessed tax before admitting an appeal. The court rejected arguments of arbitrariness and discrimination, citing precedent cases and emphasizing that statutory conditions on the right of appeal are permissible as long as they do not render the right illusory. The writ application was dismissed, and the petitioner was advised to pursue the statutory appeal process without costs awarded. en-us Wed, 15 Apr 1998 00:00:00 +0530 Thu, 31 Mar 2022 11:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301374 The court held that the writ application was not maintainable due to the availability of an alternative remedy of appeal under Section 45 of the Bihar Finance Act, 1981. The court upheld the validity of Sub-section (3) of Section 45, which required a deposit of 20% of the assessed tax before admitting an appeal. The court rejected arguments of arbitrariness and discrimination, citing precedent cases and emphasizing that statutory conditions on the right of appeal are permissible as long as they do not render the right illusory. The writ application was dismissed, and the petitioner was advised to pursue the statutory appeal process without costs awarded. Case-Laws VAT and Sales Tax Wed, 15 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301374