https://www.taxtmi.com/caselaws?id=148709 Under the Madras General Sales Tax Act, the High Court's revisional jurisdiction under section 38 does not extend to examining the vires of provisions in the Act or the Rules. In addition, discretionary relief under article 226 may be declined where the assessee suppresses material facts, including prior conditional stay proceedings and subsequent default, or fails to raise an available legal point at the proper stage. The Court treated both the statutory jurisdiction point and the petitioner's conduct as reasons to reject writ relief, and the dismissal of the writ petition was sustained. en-us Wed, 19 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148709 Under the Madras General Sales Tax Act, the High Court's revisional jurisdiction under section 38 does not extend to examining the vires of provisions in the Act or the Rules. In addition, discretionary relief under article 226 may be declined where the assessee suppresses material facts, including prior conditional stay proceedings and subsequent default, or fails to raise an available legal point at the proper stage. The Court treated both the statutory jurisdiction point and the petitioner's conduct as reasons to reject writ relief, and the dismissal of the writ petition was sustained. Case-Laws VAT and Sales Tax Wed, 19 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148709