Patna High Court allowed statutory challenge if the petitioner was unhappy with the order of reassessment
TITLE: Prem Pratap Ray v. The State of Bihar & Ors.
Decided on: 19-07-2023
CWJC No: 14989/2021
Coram: HONOURABLE THE CHIEF JUSTICE and
HONOURABLE MR. JUSTICE PARTHA SARTHY
Introduction:
The petitioner was disappointed as the refund had not been given. The skilled government attorney notes that the commissioner’s revision proceeding included a remand in which the assessment order was contested. based on the remand. Reassessment was performed, and the reimbursement was given in line with the terms of the tabular form that was brought before us and was dated 06/07/2023 and bears the number 140.
Analysis of the court and decision:
The necessary statutory challenge as allowed by the Act may have been launched if the petitioner was unhappy with the order of reassessment. There is no reason to keep the writ petition ongoing in such a situation.
Writ petition is disposed of with the above liberty.
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