https://www.taxtmi.com/caselaws?id=127609 Where an effective statutory appeal or revision is available against a tax assessment, writ jurisdiction will ordinarily not be invoked, and the writ challenge failed on that ground. The amended revision provision was construed to apply to assessments made for earlier periods as well, because it authorised revision of "any assessment made" and operated on existing assessments within the prescribed time limit; the retrospectivity objection therefore failed. Alleged non-service of notices did not vitiate the proceedings, as notices were sent to the registered place of business, repeated opportunities were given, and there was no legal duty to notify every adjournment or use any other address. The challenge failed on natural justice grounds, and the application was dismissed. en-us Tue, 09 Apr 1957 00:00:00 +0530 Wed, 13 Mar 2013 09:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127609 Where an effective statutory appeal or revision is available against a tax assessment, writ jurisdiction will ordinarily not be invoked, and the writ challenge failed on that ground. The amended revision provision was construed to apply to assessments made for earlier periods as well, because it authorised revision of "any assessment made" and operated on existing assessments within the prescribed time limit; the retrospectivity objection therefore failed. Alleged non-service of notices did not vitiate the proceedings, as notices were sent to the registered place of business, repeated opportunities were given, and there was no legal duty to notify every adjournment or use any other address. The challenge failed on natural justice grounds, and the application was dismissed. Case-Laws VAT and Sales Tax Tue, 09 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127609