https://www.taxtmi.com/caselaws?id=153462 A writ petition under Article 226 is ordinarily not maintainable against a show cause notice under the Rajasthan Sales Tax Act where the statute provides an effective assessment, appeal and revision mechanism. The Court treated section 12(1) as wide enough to authorise notice where tax had escaped assessment or been assessed too low, and held that the mere presence of legal questions did not justify bypassing the statutory remedy. In the absence of any jurisdictional defect, the notice could be challenged before the assessing authority itself, so writ interference was unwarranted. en-us Thu, 28 Apr 1983 00:00:00 +0530 Tue, 23 Jul 2013 17:38:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153462 A writ petition under Article 226 is ordinarily not maintainable against a show cause notice under the Rajasthan Sales Tax Act where the statute provides an effective assessment, appeal and revision mechanism. The Court treated section 12(1) as wide enough to authorise notice where tax had escaped assessment or been assessed too low, and held that the mere presence of legal questions did not justify bypassing the statutory remedy. In the absence of any jurisdictional defect, the notice could be challenged before the assessing authority itself, so writ interference was unwarranted. Case-Laws VAT and Sales Tax Thu, 28 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153462