https://www.taxtmi.com/caselaws?id=127766 A State Legislature competent under Entry 54 of List II may validly provide for the finality of assessments under a sales tax law and bar judicial challenge to them. Section 22 of the Mysore Sales Tax Act, 1948 was held not to be repugnant to the Code of Criminal Procedure or the Indian Evidence Act, because its restriction on court jurisdiction was incidental and ancillary to the legislative power over sales tax. The provision also applied uniformly and did not violate Article 14. Accordingly, the section was upheld as valid and the accused could not question the assessment order in court. en-us Fri, 20 Dec 1957 00:00:00 +0530 Sat, 16 Mar 2013 11:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127766 A State Legislature competent under Entry 54 of List II may validly provide for the finality of assessments under a sales tax law and bar judicial challenge to them. Section 22 of the Mysore Sales Tax Act, 1948 was held not to be repugnant to the Code of Criminal Procedure or the Indian Evidence Act, because its restriction on court jurisdiction was incidental and ancillary to the legislative power over sales tax. The provision also applied uniformly and did not violate Article 14. Accordingly, the section was upheld as valid and the accused could not question the assessment order in court. Case-Laws VAT and Sales Tax Fri, 20 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127766