https://www.taxtmi.com/caselaws?id=155130 A writ challenge to provisional assessment, demand notice and account attachment under the Rajasthan Sales Tax Act, 1954 was treated as barred where effective statutory remedies were available. The scheme distinguished action for evasion or avoidance of tax under section 7-B, with immediate payment and recovery consequences under section 11-A, from regular assessment and recovery under sections 10 and 11. Because the assessee could seek setting aside of the ex parte assessment under section 10-C and pursue an appeal under section 13, Article 226 relief was not to be used to bypass the statutory process in revenue matters. The assessment action was therefore not shown to be wholly without jurisdiction. en-us Wed, 06 Aug 1986 00:00:00 +0530 Sat, 31 Aug 2013 16:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155130 A writ challenge to provisional assessment, demand notice and account attachment under the Rajasthan Sales Tax Act, 1954 was treated as barred where effective statutory remedies were available. The scheme distinguished action for evasion or avoidance of tax under section 7-B, with immediate payment and recovery consequences under section 11-A, from regular assessment and recovery under sections 10 and 11. Because the assessee could seek setting aside of the ex parte assessment under section 10-C and pursue an appeal under section 13, Article 226 relief was not to be used to bypass the statutory process in revenue matters. The assessment action was therefore not shown to be wholly without jurisdiction. Case-Laws VAT and Sales Tax Wed, 06 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155130