https://www.taxtmi.com/caselaws?id=144155 Tax authorities acting within the Bengal Finance (Sales Tax) Act, 1941 had jurisdiction to assess liability and conduct revisional proceedings, and the original assessment remained effective where no appeal was taken and revision was rejected as time-barred. The challenge based on alleged procedural irregularity, absence of authority, breach of natural justice, and violation of Article 265 failed because the levy and collection were under statutory authority. Writ interference under Article 226 was therefore not warranted absent patent lack of jurisdiction or other exceptional grounds, and the petitioners' challenge was rejected. en-us Mon, 10 Jan 1966 00:00:00 +0530 Sat, 20 Apr 2013 14:05:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144155 Tax authorities acting within the Bengal Finance (Sales Tax) Act, 1941 had jurisdiction to assess liability and conduct revisional proceedings, and the original assessment remained effective where no appeal was taken and revision was rejected as time-barred. The challenge based on alleged procedural irregularity, absence of authority, breach of natural justice, and violation of Article 265 failed because the levy and collection were under statutory authority. Writ interference under Article 226 was therefore not warranted absent patent lack of jurisdiction or other exceptional grounds, and the petitioners' challenge was rejected. Case-Laws VAT and Sales Tax Mon, 10 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144155