https://www.taxtmi.com/caselaws?id=152881 Section 19 of the Bengal Finance (Sales Tax) Act, 1941 bars civil court jurisdiction over assessments and orders made under the Act, leaving parties to the statutory remedies of appeal, revision and review. A taxing authority's determination of whether business has been transferred so as to attract liability under section 17 remains within its statutory competence. An erroneous construction of the deed of gift or other material does not itself make the assessment a nullity. Civil court scrutiny arises only where the authority acts outside the Act, without competence, or in breach of fundamental judicial procedure. en-us Tue, 06 Mar 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152881 Section 19 of the Bengal Finance (Sales Tax) Act, 1941 bars civil court jurisdiction over assessments and orders made under the Act, leaving parties to the statutory remedies of appeal, revision and review. A taxing authority's determination of whether business has been transferred so as to attract liability under section 17 remains within its statutory competence. An erroneous construction of the deed of gift or other material does not itself make the assessment a nullity. Civil court scrutiny arises only where the authority acts outside the Act, without competence, or in breach of fundamental judicial procedure. Case-Laws VAT and Sales Tax Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152881