ORDER :(By Court) dated 4.3.1985 Mr. B.P. Rajgarhia, learned counsel for the petitioner has submitted that the memo issued by the Commissioner of Commercial Taxes as incorporated in annexure 1 is neither a notification nor any statutory provision having the force of law. On this submission itself it is obvious that the petitioner does not treat it as any statutory instrument imposing any fiscal obligation on the petitioner. As such the petitioner, if so advised, may easily choose not be comply with the terms as laid down by the Commissioner in annexure-1. In the alternative if the petitioner's contention that pursuant to the memo as contained in annexure 1 and the notice as contained in annexure 2 a regular assessment proceedings have to be resorted to under the provisions of the Bihar Finance Act, 1981 for the realisation of the amount of tax assessable on any particular amount then the writ jurisdiction of this Court is not the proper remedy nor is this Court proper forum at this stage. After a regular assessment is made that will be subject to an appeal and revision under the provision of the Act and in suitable cases a further reference to this Court under advisory jurisdiction. Taking either view of the matter, we do not think we can entertain this application. It is accordingly permitted to be withdrawn after some submissions were made with liberty to the petitioner to resort to any other legal remedy after any due assessment proceeding is completed against him or his firm.