https://www.taxtmi.com/caselaws?id=127809 A writ petition under Article 226 was held premature where the aggrieved party had not exhausted the statutory remedies under the Bengal Finance (Sales Tax) Act, 1941. The Act provided appeal, revision and a reference to the High Court on a question of law, and the petitioner had not used the reference procedure before approaching the High Court. The governing principle stated is that a person must first pursue the remedies created by the statute before seeking constitutional relief. As a result, the challenge to the reopening provision was not examined on merits and the petition was dismissed as not maintainable. en-us Wed, 10 Sep 1958 00:00:00 +0530 Mon, 18 Mar 2013 14:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127809 A writ petition under Article 226 was held premature where the aggrieved party had not exhausted the statutory remedies under the Bengal Finance (Sales Tax) Act, 1941. The Act provided appeal, revision and a reference to the High Court on a question of law, and the petitioner had not used the reference procedure before approaching the High Court. The governing principle stated is that a person must first pursue the remedies created by the statute before seeking constitutional relief. As a result, the challenge to the reopening provision was not examined on merits and the petition was dismissed as not maintainable. Case-Laws VAT and Sales Tax Wed, 10 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127809