https://www.taxtmi.com/caselaws?id=128037 Writ jurisdiction under Article 226 does not ordinarily extend to stopping pending sales tax assessment proceedings unless the record clearly establishes a jurisdictional defect. Assessment notices under the East Punjab General Sales Tax Act were challenged as time-barred and invalid for alleged failure to produce accounts, but the available record did not show that proceedings were initiated beyond the statutory period or that the notice was facially invalid. A writ of prohibition is discretionary and is not intended to interrupt ordinary assessment proceedings where statutory remedies remain available against any adverse final assessment. The assessment proceedings could therefore continue. en-us Wed, 06 Apr 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128037 Writ jurisdiction under Article 226 does not ordinarily extend to stopping pending sales tax assessment proceedings unless the record clearly establishes a jurisdictional defect. Assessment notices under the East Punjab General Sales Tax Act were challenged as time-barred and invalid for alleged failure to produce accounts, but the available record did not show that proceedings were initiated beyond the statutory period or that the notice was facially invalid. A writ of prohibition is discretionary and is not intended to interrupt ordinary assessment proceedings where statutory remedies remain available against any adverse final assessment. The assessment proceedings could therefore continue. Case-Laws VAT and Sales Tax Wed, 06 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128037