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Judgment
In these cases the Petitioners have filed writ petitions straightway either escaping assessment or challenging assessment order and raising issues where market fee may be leviable on gunny bags or sutli so manufactured against the subject entry "jute" as is mentioned at item No. 2, "gunni bag" is mentioned at item No. 6 and "sutli'' is mentioned at item No. 7 under sub-head "fibre" of the schedule to the Bihar Agricultural Produce Market Act, 1960.
Learned Counsel for the Petitioners accepts that any matter relating to assessment of any matter an Assessee upon being dissatisfied with the order passed on assessment, an appeal lies to the Regional Director of Agricultural Market Committee of the area concerned.
In the circumstances, the Petitioners have a clear cut remedy which should have been availed of. Issues of facts cannot be made issues in the writ petition.
The last submission made was that permission be granted to withdraw the writ petitions. This contention regard being had to circumstances is not appropriate. This Court, has been hearing this matter for some time. Having addressed submission on merits and then seek withdrawal of the writ petition the Court does not consider an appropriate move at this stage since this matter has been pending at in the High Court since 1987, i.e., for fifteen years. Suffice it to say that Petitioners may take recourse to the appeal and face objections on filing a belated appeal.
Dismissed.