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    <title>1952 (4) TMI 31 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=127189</link>
    <description>A special fiscal statute providing a complete hierarchy of assessment, appeal, revision, tribunal review and High Court review was treated as a self-contained remedy scheme for disputes on tax rate and statutory construction. The court held that such questions should be decided by the statutory authorities created under the Act, and not through a writ of prohibition. The need to pay tax before appeal, or any delay, expense or difficulty in pursuing the statutory process, was not a valid basis to bypass those remedies. Because appeal and revision remedies were available and the statutory machinery had not been exhausted, the writ was not maintainable.</description>
    <language>en-us</language>
    <pubDate>Tue, 22 Apr 1952 00:00:00 +0530</pubDate>
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      <title>1952 (4) TMI 31 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127189</link>
      <description>A special fiscal statute providing a complete hierarchy of assessment, appeal, revision, tribunal review and High Court review was treated as a self-contained remedy scheme for disputes on tax rate and statutory construction. The court held that such questions should be decided by the statutory authorities created under the Act, and not through a writ of prohibition. The need to pay tax before appeal, or any delay, expense or difficulty in pursuing the statutory process, was not a valid basis to bypass those remedies. Because appeal and revision remedies were available and the statutory machinery had not been exhausted, the writ was not maintainable.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 22 Apr 1952 00:00:00 +0530</pubDate>
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