https://www.taxtmi.com/caselaws?id=127225 A writ under Article 226 was held inappropriate to restrain sales tax assessment and recovery where the Bihar Sales Tax Act provided a complete remedial scheme of appeal, revision and reference. The assessment, made after the dealer filed a return and statutory preconditions under Section 13 were satisfied, was not rendered a nullity merely because the taxing authority relied on a provision later alleged to be ultra vires. That reliance was treated as, at most, an error of law made within jurisdiction, not absence of jurisdiction. The statutory remedies were therefore the proper course, and writ jurisdiction was not to be used as a substitute for appeal on the merits. en-us Tue, 09 Dec 1952 00:00:00 +0530 Tue, 05 Mar 2013 17:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127225 A writ under Article 226 was held inappropriate to restrain sales tax assessment and recovery where the Bihar Sales Tax Act provided a complete remedial scheme of appeal, revision and reference. The assessment, made after the dealer filed a return and statutory preconditions under Section 13 were satisfied, was not rendered a nullity merely because the taxing authority relied on a provision later alleged to be ultra vires. That reliance was treated as, at most, an error of law made within jurisdiction, not absence of jurisdiction. The statutory remedies were therefore the proper course, and writ jurisdiction was not to be used as a substitute for appeal on the merits. Case-Laws VAT and Sales Tax Tue, 09 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127225