https://www.taxtmi.com/caselaws?id=128430 Statutory review jurisdiction was held to be narrow and could not be used to raise a ground that was available earlier but deliberately not taken. The plea that the Sales Tax Appellate Tribunal was improperly constituted failed because the statutory scheme permitted a two-member Bench, the judicial act carried a presumption of regularity, and no patent defect was shown on the record. The review also failed on limitation because it was filed more than one year after pronouncement, which was treated as communication to the parties through counsel, so the prescribed period ran from that date. en-us Tue, 05 Sep 1961 00:00:00 +0530 Fri, 05 Apr 2013 14:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128430 Statutory review jurisdiction was held to be narrow and could not be used to raise a ground that was available earlier but deliberately not taken. The plea that the Sales Tax Appellate Tribunal was improperly constituted failed because the statutory scheme permitted a two-member Bench, the judicial act carried a presumption of regularity, and no patent defect was shown on the record. The review also failed on limitation because it was filed more than one year after pronouncement, which was treated as communication to the parties through counsel, so the prescribed period ran from that date. Case-Laws VAT and Sales Tax Tue, 05 Sep 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128430