https://www.taxtmi.com/caselaws?id=100762 A statutory assessment made contrary to a mandatory provision could not be validated by conformity with a conflicting rule, because the Act prevailed over the rule and the required assessment basis remained binding. An unchallenged original assessment did not cure that illegality or bar reassessment, as the same statutory requirement applied to reassessment proceedings and there can be no estoppel against statute. Prior acquiescence therefore did not legalise a defective assessment, and reassessment could proceed on the statutory footing. en-us Wed, 04 Aug 1971 00:00:00 +0530 Wed, 18 Sep 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100762 A statutory assessment made contrary to a mandatory provision could not be validated by conformity with a conflicting rule, because the Act prevailed over the rule and the required assessment basis remained binding. An unchallenged original assessment did not cure that illegality or bar reassessment, as the same statutory requirement applied to reassessment proceedings and there can be no estoppel against statute. Prior acquiescence therefore did not legalise a defective assessment, and reassessment could proceed on the statutory footing. Case-Laws VAT and Sales Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100762