https://www.taxtmi.com/caselaws?id=127283 The statutory scheme required a dealer to elect the basis of return at the first instance, and that choice was treated as final for assessment under the U.P. Sales Tax Act and rules. A dealer who had filed returns on the previous-year basis could not later insist on assessment on the assessment-year basis. The rule barring a second election was within the rule-making power, and an assessment made on the previous-year basis was not a jurisdictional nullity. The assessing authority had jurisdiction to decide whether the return was proper and complete, so certiorari or prohibition was unavailable. en-us Wed, 09 Sep 1953 00:00:00 +0530 Wed, 06 Mar 2013 17:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127283 The statutory scheme required a dealer to elect the basis of return at the first instance, and that choice was treated as final for assessment under the U.P. Sales Tax Act and rules. A dealer who had filed returns on the previous-year basis could not later insist on assessment on the assessment-year basis. The rule barring a second election was within the rule-making power, and an assessment made on the previous-year basis was not a jurisdictional nullity. The assessing authority had jurisdiction to decide whether the return was proper and complete, so certiorari or prohibition was unavailable. Case-Laws VAT and Sales Tax Wed, 09 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127283