https://www.taxtmi.com/caselaws?id=149960 Postal records relating to parcels posted by a dealer and later returned were protected from direct disclosure, subject to the limited exception permitting postmasters to furnish information when called for in writing by the assessing authority exercising summons powers. A direct writ of mandamus against the postal authorities was therefore unavailable, because the statutory route for obtaining the information lay through the assessment authority. The assessing authority, acting under its power to summon witnesses and require documents in quasi-judicial sales tax proceedings, could be directed to seek the postal particulars through the prescribed summons process so that assessment could proceed fairly. en-us Thu, 25 Mar 1971 00:00:00 +0530 Mon, 06 May 2013 17:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149960 Postal records relating to parcels posted by a dealer and later returned were protected from direct disclosure, subject to the limited exception permitting postmasters to furnish information when called for in writing by the assessing authority exercising summons powers. A direct writ of mandamus against the postal authorities was therefore unavailable, because the statutory route for obtaining the information lay through the assessment authority. The assessing authority, acting under its power to summon witnesses and require documents in quasi-judicial sales tax proceedings, could be directed to seek the postal particulars through the prescribed summons process so that assessment could proceed fairly. Case-Laws VAT and Sales Tax Thu, 25 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149960