https://www.taxtmi.com/caselaws?id=144153 Where a taxing statute provides specific appellate and revisional remedies against an assessment, the validity of that assessment cannot be challenged collaterally in a recovery proceeding. The recovery court or Magistrate is confined to executing the demand and cannot go behind the assessment order or examine its legality. Section 32 barred questioning the assessment in such proceedings, and section 35 independently prevented any attempt to set aside or modify the assessment except through the Act's express remedies. The assessee's jurisdictional objection therefore failed, and the recovery action stood on the assessed demand. en-us Fri, 01 Oct 1965 00:00:00 +0530 Sat, 20 Apr 2013 13:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144153 Where a taxing statute provides specific appellate and revisional remedies against an assessment, the validity of that assessment cannot be challenged collaterally in a recovery proceeding. The recovery court or Magistrate is confined to executing the demand and cannot go behind the assessment order or examine its legality. Section 32 barred questioning the assessment in such proceedings, and section 35 independently prevented any attempt to set aside or modify the assessment except through the Act's express remedies. The assessee's jurisdictional objection therefore failed, and the recovery action stood on the assessed demand. Case-Laws VAT and Sales Tax Fri, 01 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144153