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    <title>1977 (9) TMI 99 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A statutory remedy under sales tax law does not bar writ jurisdiction where the grievance is unlawful tax recovery affecting property rights under Article 226(1)(a), so the alternative-remedy objection failed. The Court also held that section 20(5) of the Punjab General Sales Tax Act, which empowers the appellate authority to entertain an appeal without immediate full payment or after part payment, necessarily includes the lesser power to allow tax to be paid in instalments. On that basis, instalment-based compliance fell within jurisdiction, and the impugned orders were set aside with the appeal to be decided on merits.</description>
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    <pubDate>Wed, 14 Sep 1977 00:00:00 +0530</pubDate>
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      <title>1977 (9) TMI 99 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=151486</link>
      <description>A statutory remedy under sales tax law does not bar writ jurisdiction where the grievance is unlawful tax recovery affecting property rights under Article 226(1)(a), so the alternative-remedy objection failed. The Court also held that section 20(5) of the Punjab General Sales Tax Act, which empowers the appellate authority to entertain an appeal without immediate full payment or after part payment, necessarily includes the lesser power to allow tax to be paid in instalments. On that basis, instalment-based compliance fell within jurisdiction, and the impugned orders were set aside with the appeal to be decided on merits.</description>
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      <pubDate>Wed, 14 Sep 1977 00:00:00 +0530</pubDate>
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