https://www.taxtmi.com/caselaws?id=128194 Writ jurisdiction under Articles 226 and 227 is not an original fact-finding forum and will not be used to decide disputed questions about tax liability. Where non-liability depends on an unproven agency arrangement and the alleged exemption rests on facts not admitted or otherwise undisputed, quashing of certificate proceedings is not available. The text also states that remand to reopen the assessment was refused because the petitioner had not pursued the statutory appellate and revisional remedies in time, and a late rehearing would defeat limitation and reward failure to adduce evidence at the proper stage. en-us Tue, 19 Apr 1960 00:00:00 +0530 Fri, 29 Mar 2013 18:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128194 Writ jurisdiction under Articles 226 and 227 is not an original fact-finding forum and will not be used to decide disputed questions about tax liability. Where non-liability depends on an unproven agency arrangement and the alleged exemption rests on facts not admitted or otherwise undisputed, quashing of certificate proceedings is not available. The text also states that remand to reopen the assessment was refused because the petitioner had not pursued the statutory appellate and revisional remedies in time, and a late rehearing would defeat limitation and reward failure to adduce evidence at the proper stage. Case-Laws VAT and Sales Tax Tue, 19 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128194