https://www.taxtmi.com/caselaws?id=149915 A revisional order under section 39(1) of the M.P. General Sales Tax Act could not be used to start fresh proceedings before a different authority, so section 20(1) did not displace the six-year limitation under section 18(6). A notice for fresh assessment and penalty issued beyond that limit was therefore without jurisdiction and invalid. Because the tax deposit was made only pursuant to the set-aside assessment order and no lawful basis existed to retain it, the deposited amount was held refundable. The Court also treated writ relief as appropriate where entitlement to refund was clear and a civil suit would be an unduly cumbersome remedy. en-us Fri, 04 Dec 1970 00:00:00 +0530 Mon, 06 May 2013 12:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149915 A revisional order under section 39(1) of the M.P. General Sales Tax Act could not be used to start fresh proceedings before a different authority, so section 20(1) did not displace the six-year limitation under section 18(6). A notice for fresh assessment and penalty issued beyond that limit was therefore without jurisdiction and invalid. Because the tax deposit was made only pursuant to the set-aside assessment order and no lawful basis existed to retain it, the deposited amount was held refundable. The Court also treated writ relief as appropriate where entitlement to refund was clear and a civil suit would be an unduly cumbersome remedy. Case-Laws VAT and Sales Tax Fri, 04 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149915