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    <title>2017 (9) TMI 2066 - PATNA HIGH COURT</title>
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    <description>The writ court declined to exercise extraordinary jurisdiction where the challenge to notices demanding electricity duty turned on disputed facts about the nature of supply and the transaction with the Electricity Board, including whether return-filing and duty-liability provisions applied. Because those issues required factual enquiry and a statutory appeal was available under the Bihar State Electricity Act, 1948, the petition was not entertained and the petitioner was left to pursue the appellate remedy.</description>
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      <description>The writ court declined to exercise extraordinary jurisdiction where the challenge to notices demanding electricity duty turned on disputed facts about the nature of supply and the transaction with the Electricity Board, including whether return-filing and duty-liability provisions applied. Because those issues required factual enquiry and a statutory appeal was available under the Bihar State Electricity Act, 1948, the petition was not entertained and the petitioner was left to pursue the appellate remedy.</description>
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