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    <title>1959 (9) TMI 36 - ORISSA HIGH COURT</title>
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    <description>An efficacious statutory appeal should ordinarily be pursued in a tax dispute involving mixed questions of law and fact, and Article 226 jurisdiction will not be exercised to bypass the statutory remedy or limitation consequences. The petitioner was therefore expected to seek relief before the Sales Tax Tribunal, including condonation if available, and writ relief was declined. The revisional provision was construed broadly to allow a State revision application, and the prescribed form could not narrow that substantive power. On limitation, the time required to obtain a copy was excluded in computing time under the special law because there was no express exclusion, so the limitation objection to the revision failed.</description>
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    <pubDate>Mon, 07 Sep 1959 00:00:00 +0530</pubDate>
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      <title>1959 (9) TMI 36 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127901</link>
      <description>An efficacious statutory appeal should ordinarily be pursued in a tax dispute involving mixed questions of law and fact, and Article 226 jurisdiction will not be exercised to bypass the statutory remedy or limitation consequences. The petitioner was therefore expected to seek relief before the Sales Tax Tribunal, including condonation if available, and writ relief was declined. The revisional provision was construed broadly to allow a State revision application, and the prescribed form could not narrow that substantive power. On limitation, the time required to obtain a copy was excluded in computing time under the special law because there was no express exclusion, so the limitation objection to the revision failed.</description>
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      <pubDate>Mon, 07 Sep 1959 00:00:00 +0530</pubDate>
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