https://www.taxtmi.com/caselaws?id=155909 A statutory entertainment tax authority cannot reopen or enforce a fresh demand on the basis of an alleged error in an agreed weekly tax unless the Act expressly permits revision on that ground. The assessee had opted for tax payment under the statutory agreement scheme, and the only permitted revision arose under section 5(3)(b) of the Andhra Pradesh Entertainments Tax Act, 1939. Because the demand was triggered instead by an audit objection and not by the statutory contingency, the Court found the demand without jurisdiction. Any separate claim based on mistake or fraud had to be pursued in ordinary civil proceedings, not through administrative recovery. en-us Thu, 02 Nov 1989 00:00:00 +0530 Tue, 10 Sep 2013 17:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155909 A statutory entertainment tax authority cannot reopen or enforce a fresh demand on the basis of an alleged error in an agreed weekly tax unless the Act expressly permits revision on that ground. The assessee had opted for tax payment under the statutory agreement scheme, and the only permitted revision arose under section 5(3)(b) of the Andhra Pradesh Entertainments Tax Act, 1939. Because the demand was triggered instead by an audit objection and not by the statutory contingency, the Court found the demand without jurisdiction. Any separate claim based on mistake or fraud had to be pursued in ordinary civil proceedings, not through administrative recovery. Case-Laws VAT and Sales Tax Thu, 02 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155909