https://www.taxtmi.com/caselaws?id=127178 Under the Orissa Sales Tax Act, the assessing authority's determination of liability, dealer status, and related preliminary facts was final subject only to the remedies provided in that Act. Recovery proceedings under the Bihar and Orissa Public Demands Recovery Act could not be used to reopen the assessment or test its correctness, because the recovery forum was bound to proceed on the assessed demand and had no jurisdiction to go behind it. A collateral objection that the assessee was not a dealer, or that pre-assessment or demand notices were not served, could not be raised in certificate proceedings; such objections had to be pursued through the special statutory appeal and revision machinery. en-us Thu, 29 Nov 1951 00:00:00 +0530 Wed, 27 Feb 2013 18:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127178 Under the Orissa Sales Tax Act, the assessing authority's determination of liability, dealer status, and related preliminary facts was final subject only to the remedies provided in that Act. Recovery proceedings under the Bihar and Orissa Public Demands Recovery Act could not be used to reopen the assessment or test its correctness, because the recovery forum was bound to proceed on the assessed demand and had no jurisdiction to go behind it. A collateral objection that the assessee was not a dealer, or that pre-assessment or demand notices were not served, could not be raised in certificate proceedings; such objections had to be pursued through the special statutory appeal and revision machinery. Case-Laws VAT and Sales Tax Thu, 29 Nov 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127178