Judgment 1. On the matter being called no one appeared on behalf of the appellant. The State of Bihar is represented through Navendu Kumar, J.C. to S.C. VI. 2. Admittedly, the petitioner, Messrs Smith Stani Street Pharmaceuticals Ltd. is a government company incorporated under the Companies Act, 1956. This means that it is a company within the meaning of Section 617 of the Act, aforesaid. 3. The management of this company was taken over by the Indian Drugs and Pharmaceuticals Ltd., New Delhi with effect from 4th May, 1972 but this aspect is not relevant. In course ofi trading or otherwise the petitioner, Smith Stani Street Pharmaceuticals Ltd. received notice for demand dated 1st September, 1982, from the Deputy Commissioner of Commercial, Special Circle, Patna, requiring it to pay pending sales tax. The petitioner filed a writ petition challenging the demand notice and, in fact, contended that liability to pay sales tax has ceased because this liability lies on the erstwhile company prior to its take over by the Central Government. These are the issues which can be debated before the assessing officer. Which part of business will become the subject matter of the subsequent or the previous management is a matter for assessing officer to determine. The shareholding of the management of the company may have changed, the legal entity which the company is survives. Sales tax is on the turnover. Apportionment of liability can be submitted before the sales tax officer. Instead the petitioner rushed in writ petition by challenging the liability to pay. Whatever be the decision upon assessment nothing stops the petitioner as an assessee to seek alternative remedies whether by way of appeal, revision, review or statement of case to the High Court as provided under sections 45, 46, 47 and 48 respectively of the Bihar Finance Act, 1981 . 4. Further, if dues of sales tax are issues between the government company and the State of Bihar, then, in this regard the decision of the Supreme Court in re Oil and Natural Gas Commission V/s. Collector Central Excise, JT 1991 (4) S.C. 158. These matters of taxes due from one State to State, or one government company to the State or the Union are to be sorted out by reference between a government company and the State or the Union by a reference a Special Committee. These matters of taxes due from one State to State, or one government company to the State or the Union are to be sorted out by reference between a government company and the State or the Union by a reference a Special Committee. Such a litigation must not come to a court or a Tribunal without the matter having been first examined by the Committee. 5. Yet for another reason the court finds that writ petition itself was misconceived. 6. The appeal is dismissed.