https://www.taxtmi.com/caselaws?id=127341 Under the C.P. and Berar Sales Tax Act, 1947, the authority conducting assessment had power to compel production of documents, with powers akin to a civil court, and the relevant rules showed that the Assistant Commissioner could exercise that authority. Because no application was first made to the Assistant Commissioner for production of the documents, the statutory remedy under the sales tax law was not exhausted. The document states that this remedy was equally efficacious and expeditious, so a petition under Article 226 would ordinarily not be maintainable until the statutory route had been pursued. en-us Fri, 07 Aug 1953 00:00:00 +0530 Thu, 07 Mar 2013 16:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127341 Under the C.P. and Berar Sales Tax Act, 1947, the authority conducting assessment had power to compel production of documents, with powers akin to a civil court, and the relevant rules showed that the Assistant Commissioner could exercise that authority. Because no application was first made to the Assistant Commissioner for production of the documents, the statutory remedy under the sales tax law was not exhausted. The document states that this remedy was equally efficacious and expeditious, so a petition under Article 226 would ordinarily not be maintainable until the statutory route had been pursued. Case-Laws VAT and Sales Tax Fri, 07 Aug 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127341