https://www.taxtmi.com/caselaws?id=127159 An assessment made by an Additional Sales Tax Officer was treated as a nullity because that officer was not among the classes of authorities prescribed under the rules framed under the Sales Tax Act. The statutory scheme limited assessment jurisdiction to specified officers and provided appeals only against assessments made by those authorised officers. On that footing, the assessment lacked authority and was liable to be quashed in writ jurisdiction under Article 226. The availability of ordinary statutory remedies did not bar judicial review where the impugned assessment was made without jurisdiction. en-us Mon, 10 Sep 1951 00:00:00 +0530 Sat, 27 Jul 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127159 An assessment made by an Additional Sales Tax Officer was treated as a nullity because that officer was not among the classes of authorities prescribed under the rules framed under the Sales Tax Act. The statutory scheme limited assessment jurisdiction to specified officers and provided appeals only against assessments made by those authorised officers. On that footing, the assessment lacked authority and was liable to be quashed in writ jurisdiction under Article 226. The availability of ordinary statutory remedies did not bar judicial review where the impugned assessment was made without jurisdiction. Case-Laws VAT and Sales Tax Mon, 10 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127159