https://www.taxtmi.com/caselaws?id=127414 Article 226 relief was held available against a tax assessment alleged to be wholly without authority of law, even though an appeal existed under the U. P. Sales Tax Act, because threatened recovery of an unauthorised levy was treated as an infringement of the petitioner's right to carry on business. The court also stated that "dealer" under the Act required carrying on the business of buying or selling in the State, not merely passing of property there. On the undisputed facts, the petitioner had no place of business or agent in Uttar Pradesh, and the assessment was invalid because the statutory declaration and Commissioner's determination required for rules 6(c) and 6(d) were absent. en-us Fri, 04 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 15:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127414 Article 226 relief was held available against a tax assessment alleged to be wholly without authority of law, even though an appeal existed under the U. P. Sales Tax Act, because threatened recovery of an unauthorised levy was treated as an infringement of the petitioner's right to carry on business. The court also stated that "dealer" under the Act required carrying on the business of buying or selling in the State, not merely passing of property there. On the undisputed facts, the petitioner had no place of business or agent in Uttar Pradesh, and the assessment was invalid because the statutory declaration and Commissioner's determination required for rules 6(c) and 6(d) were absent. Case-Laws VAT and Sales Tax Fri, 04 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127414