https://www.taxtmi.com/caselaws?id=127220 An effective statutory appeal against a sales tax assessment was available to assessees served with notice, and that appeal could challenge the legality of the assessment itself, including exemption and non-liability claims. Because the appeal was adequate and no exceptional circumstance justified bypassing it, writ relief under Article 226 could be declined for non-exhaustion of the statutory remedy. Rule 61 also made the payment requirements in the appellate rules applicable to revision petitions, so the Commissioner could insist on payment of the assessed tax, and penalty if any, before entertaining revision. The commentary emphasises exhaustion of statutory remedies and enforcement of procedural preconditions in revision proceedings. en-us Tue, 03 Jul 1951 00:00:00 +0530 Tue, 05 Mar 2013 16:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127220 An effective statutory appeal against a sales tax assessment was available to assessees served with notice, and that appeal could challenge the legality of the assessment itself, including exemption and non-liability claims. Because the appeal was adequate and no exceptional circumstance justified bypassing it, writ relief under Article 226 could be declined for non-exhaustion of the statutory remedy. Rule 61 also made the payment requirements in the appellate rules applicable to revision petitions, so the Commissioner could insist on payment of the assessed tax, and penalty if any, before entertaining revision. The commentary emphasises exhaustion of statutory remedies and enforcement of procedural preconditions in revision proceedings. Case-Laws VAT and Sales Tax Tue, 03 Jul 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127220