https://www.taxtmi.com/caselaws?id=127737 Section 16-A of the Madras General Sales Tax Act bars a Criminal Court from reopening an assessment or the assessed liability in a prosecution where the statute provides a complete mechanism for assessment, appeal, revision and final scrutiny. An assessee must raise objections to liability and quantum before the statutory authorities, and once that process has been used or has become final, the criminal forum cannot entertain a collateral challenge on grounds that were available under the Act. The provision remains open only to challenges beyond the competence of those authorities, including ultra vires objections. Section 16-A was held intra vires, and the prosecution could proceed on the basis of the final assessment. en-us Wed, 02 Apr 1958 00:00:00 +0530 Fri, 15 Mar 2013 16:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127737 Section 16-A of the Madras General Sales Tax Act bars a Criminal Court from reopening an assessment or the assessed liability in a prosecution where the statute provides a complete mechanism for assessment, appeal, revision and final scrutiny. An assessee must raise objections to liability and quantum before the statutory authorities, and once that process has been used or has become final, the criminal forum cannot entertain a collateral challenge on grounds that were available under the Act. The provision remains open only to challenges beyond the competence of those authorities, including ultra vires objections. Section 16-A was held intra vires, and the prosecution could proceed on the basis of the final assessment. Case-Laws VAT and Sales Tax Wed, 02 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127737