https://www.taxtmi.com/caselaws?id=149885 Recovery proceedings under the sales tax revenue recovery mechanism can proceed once the tax liability has been determined and the assessment has attained finality. At that stage, the recovering authority acts within jurisdiction, and the recovery process is treated as execution rather than a forum to dispute the correctness of the assessment. An assessee who did not pursue the statutory remedies against the assessment cannot use a writ of prohibition to block recovery. The challenge to the recovery notice was therefore rejected. en-us Mon, 21 Jun 1971 00:00:00 +0530 Sat, 04 May 2013 17:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149885 Recovery proceedings under the sales tax revenue recovery mechanism can proceed once the tax liability has been determined and the assessment has attained finality. At that stage, the recovering authority acts within jurisdiction, and the recovery process is treated as execution rather than a forum to dispute the correctness of the assessment. An assessee who did not pursue the statutory remedies against the assessment cannot use a writ of prohibition to block recovery. The challenge to the recovery notice was therefore rejected. Case-Laws VAT and Sales Tax Mon, 21 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149885