Writ interference in sales tax reassessment fails absent manifest error of law, jurisdictional defect, or denial of fair hearing.

Writ interference with reassessment and revisional orders under the M.P. General Sales Tax Act was refused because the orders rested on appraisal of evidence and recorded findings of fact. No manifest error of law or jurisdictional defect was shown to justify certiorari. The challenge based on alleged denial of hearing also failed, as the record showed adequate opportunity had been given; the objections regarding lack of notice of the affidavit and inadequate questioning on seized account books and loose papers were found untenable. The reassessment and revisional orders therefore stood, and no writ relief was warranted.

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Issues: Whether reassessment and revisional orders passed under section 19(1) of the M.P. General Sales Tax Act, 1958 were liable to be quashed in writ jurisdiction for manifest error of law or jurisdictional error, and whether the petitioner was denied sufficient opportunity or fair hearing.

Analysis: The impugned orders were founded on appraisal of evidence and recorded findings of fact. No manifest error of law or jurisdictional defect was shown so as to justify interference in certiorari. The record also showed that adequate opportunity had been afforded to the petitioner, and the plea of lack of notice of the affidavit and absence of proper questioning on seized account books and loose papers was found untenable.

Conclusion: The challenge to the reassessment and revisional orders failed, and no writ interference was warranted.

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