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2009 DIGILAW 469 (PAT)

M/s Jyothy Laboratories Ltd. v. State Of Bihar Through Secretary, Commercial Taxes, Govt. Of Bihar

2009-03-24

J.B.KOSHY, RAVI RANJAN

body2009
JUDGEMENT 1. It is the case of the writ petition that the assessment order for the year 2006- 2007 imposing tax liability is illegal. 2. Question is what is the rate of tax to be paid by the petitioner on the product sold by it under the brand name Ujala. 3. It is the contention of the petitioner that for another assessment order after exhausting all departmental remedies unsuccessfully, an appeal was filed before this Court which is pending. 4. We are of the view that merely pendency of an appeal is no ground for quashing the impugned order of assessment. Apart from this, petitioner has to avail other statutory remedy of appeal available to the petitioner. 5. In the circumstances, this writ petition stands dismissed.