https://www.taxtmi.com/caselaws?id=148231 An alternative statutory appeal does not by itself bar writ relief under Article 226; exhaustion of remedies is ordinarily a rule of policy and discretion, and a remedy conditioned on prior tax payment may not be equally effective. In escaped-turnover proceedings under section 14(4), the authority must show that turnover truly escaped assessment on the material available. Where the disputed transactions were already included in the timely monthly return and taxed thereon, section 14(4) could not be invoked. An estimate based on shifting bases and an unsupported 82-day multiplier was arbitrary, so the assessment and consequential penalty were invalid. en-us Wed, 18 Sep 1963 00:00:00 +0530 Wed, 24 Apr 2013 11:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148231 An alternative statutory appeal does not by itself bar writ relief under Article 226; exhaustion of remedies is ordinarily a rule of policy and discretion, and a remedy conditioned on prior tax payment may not be equally effective. In escaped-turnover proceedings under section 14(4), the authority must show that turnover truly escaped assessment on the material available. Where the disputed transactions were already included in the timely monthly return and taxed thereon, section 14(4) could not be invoked. An estimate based on shifting bases and an unsupported 82-day multiplier was arbitrary, so the assessment and consequential penalty were invalid. Case-Laws VAT and Sales Tax Wed, 18 Sep 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148231