https://www.taxtmi.com/caselaws?id=151363 A writ petition challenging a sales tax security demand was maintainable because the impugned notice was not a final assessment or a revisable order, so the alternative-remedy bar under the sales tax law and Article 226(3) did not apply. On the merits, the power to demand security under section 7(4a)(i) required good and sufficient reasons recorded in writing, and the recorded endorsement was too brief to disclose the real basis of satisfaction or to inform the dealer why security was sought. The notice was therefore quashed for inadequate reasons, though the authority was left free to proceed afresh in accordance with law. en-us Wed, 09 Feb 1977 00:00:00 +0530 Wed, 05 Jun 2013 11:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151363 A writ petition challenging a sales tax security demand was maintainable because the impugned notice was not a final assessment or a revisable order, so the alternative-remedy bar under the sales tax law and Article 226(3) did not apply. On the merits, the power to demand security under section 7(4a)(i) required good and sufficient reasons recorded in writing, and the recorded endorsement was too brief to disclose the real basis of satisfaction or to inform the dealer why security was sought. The notice was therefore quashed for inadequate reasons, though the authority was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 09 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151363