https://www.taxtmi.com/caselaws?id=154168 Statutory relief under section 39(6) of the M.P. General Sales Tax Act was unavailable because the dealer had not satisfied the express conditions precedent, including exhaustion of the statutory remedies and rejection of a revision under section 39(1), so denial of hearing alone could not sustain relief. An earlier writ challenging the reassessment orders had already abated, and that abatement was not revived by repeal of the abatement provision; the same reassessment could not be reopened in a fresh writ petition, especially where an appellate remedy had not been used. Allegations of tax recovery in breach of a stay order involved disputed facts and were left to appropriate proceedings. en-us Thu, 11 Aug 1983 00:00:00 +0530 Fri, 09 Aug 2013 16:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154168 Statutory relief under section 39(6) of the M.P. General Sales Tax Act was unavailable because the dealer had not satisfied the express conditions precedent, including exhaustion of the statutory remedies and rejection of a revision under section 39(1), so denial of hearing alone could not sustain relief. An earlier writ challenging the reassessment orders had already abated, and that abatement was not revived by repeal of the abatement provision; the same reassessment could not be reopened in a fresh writ petition, especially where an appellate remedy had not been used. Allegations of tax recovery in breach of a stay order involved disputed facts and were left to appropriate proceedings. Case-Laws VAT and Sales Tax Thu, 11 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154168