https://www.taxtmi.com/caselaws?id=153913 An ex parte assessment order under the U.P. Sales Tax Act, once examined on merits and affirmed by the revisional authority, merged into that superior decision and could not later be set aside by the assessing or appellate authority under section 30. The Act's remedial scheme did not authorise a subordinate authority to take a contrary view in the absence of express statutory power, because that would create inconsistency between authorities exercising concurrent jurisdiction and undermine finality. Section 30 was therefore unavailable in these circumstances, and the order passed under it was illegal. en-us Wed, 27 Jan 1982 00:00:00 +0530 Thu, 01 Aug 2013 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153913 An ex parte assessment order under the U.P. Sales Tax Act, once examined on merits and affirmed by the revisional authority, merged into that superior decision and could not later be set aside by the assessing or appellate authority under section 30. The Act's remedial scheme did not authorise a subordinate authority to take a contrary view in the absence of express statutory power, because that would create inconsistency between authorities exercising concurrent jurisdiction and undermine finality. Section 30 was therefore unavailable in these circumstances, and the order passed under it was illegal. Case-Laws VAT and Sales Tax Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153913