https://www.taxtmi.com/caselaws?id=127699 Rule 74 of the Bengal Finance (Sales Tax) Rules was upheld as intra vires because the Act authorised delegation and rule-making on the forum and manner of appeals, and an appeal within the departmental hierarchy was consistent with that scheme. Relief under Article 226 was refused because the assessment turned on disputed facts, the taxing authority had recorded reasons for rejecting exemption claims, and certiorari does not permit the High Court to act as a court of appeal or fresh fact-finder where an adequate statutory remedy exists. The assessment and appellate structure were left undisturbed. en-us Mon, 18 Nov 1957 00:00:00 +0530 Thu, 14 Mar 2013 15:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127699 Rule 74 of the Bengal Finance (Sales Tax) Rules was upheld as intra vires because the Act authorised delegation and rule-making on the forum and manner of appeals, and an appeal within the departmental hierarchy was consistent with that scheme. Relief under Article 226 was refused because the assessment turned on disputed facts, the taxing authority had recorded reasons for rejecting exemption claims, and certiorari does not permit the High Court to act as a court of appeal or fresh fact-finder where an adequate statutory remedy exists. The assessment and appellate structure were left undisturbed. Case-Laws VAT and Sales Tax Mon, 18 Nov 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127699