https://www.taxtmi.com/caselaws?id=128903 A joint writ petition challenging assessments for two years was not rejected on misjoinder because both years were attacked on substantially the same grounds and no separate prejudice arose from joinder. In tax matters, the High Court ordinarily declines writ interference where disputed facts must be examined and an effective statutory remedy exists. Here, the decisive question was whether reassessment notices had been issued before dissolution of the firm, a factual controversy requiring scrutiny of the record and service evidence. The Court therefore refused to act as a fact-finding forum on writ side and declined Article 226 relief, leaving the parties to the statutory assessment machinery. en-us Mon, 27 Jan 1964 00:00:00 +0530 Sat, 13 Apr 2013 13:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128903 A joint writ petition challenging assessments for two years was not rejected on misjoinder because both years were attacked on substantially the same grounds and no separate prejudice arose from joinder. In tax matters, the High Court ordinarily declines writ interference where disputed facts must be examined and an effective statutory remedy exists. Here, the decisive question was whether reassessment notices had been issued before dissolution of the firm, a factual controversy requiring scrutiny of the record and service evidence. The Court therefore refused to act as a fact-finding forum on writ side and declined Article 226 relief, leaving the parties to the statutory assessment machinery. Case-Laws VAT and Sales Tax Mon, 27 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128903