https://www.taxtmi.com/caselaws?id=155332 Writ jurisdiction under Article 226 was held unsuitable where statutory remedies existed and the controversy depended on disputed facts, so final factual adjudication was declined in writ proceedings. The Commissioner's revision under section 57 of the Bombay Sales Tax Act, 1959 was upheld because revisional power extends to correcting illegality, impropriety, or incorrectness in a subordinate order. On surcharge collections in lieu of sales tax, a reseller may recover only the amount actually borne on purchases; any excess over reimbursable tax is an unlawful collection by way of tax and is liable to forfeiture. The forfeiture and penalty order was set aside for reconsideration on the correct legal basis. en-us Fri, 18 Dec 1987 00:00:00 +0530 Tue, 03 Sep 2013 15:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155332 Writ jurisdiction under Article 226 was held unsuitable where statutory remedies existed and the controversy depended on disputed facts, so final factual adjudication was declined in writ proceedings. The Commissioner's revision under section 57 of the Bombay Sales Tax Act, 1959 was upheld because revisional power extends to correcting illegality, impropriety, or incorrectness in a subordinate order. On surcharge collections in lieu of sales tax, a reseller may recover only the amount actually borne on purchases; any excess over reimbursable tax is an unlawful collection by way of tax and is liable to forfeiture. The forfeiture and penalty order was set aside for reconsideration on the correct legal basis. Case-Laws VAT and Sales Tax Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155332