https://www.taxtmi.com/caselaws?id=156811 Rule 21(9) of the Kerala General Sales Tax Rules was upheld as valid because the Court found the provisional assessment scheme to be supported by sections 5, 16, 17 and 57(1) of the Act, and not ultra vires merely because section 18 had been deleted. In revenue matters, the Court held that writ jurisdiction under article 226 should ordinarily not be exercised where effective statutory remedies of revision and appeal are available, particularly when an appeal is already pending. As no exceptional circumstances were shown, the writ petitions were held not maintainable and the declarations granted by the single Judge were set aside. en-us Tue, 22 Jan 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156811 Rule 21(9) of the Kerala General Sales Tax Rules was upheld as valid because the Court found the provisional assessment scheme to be supported by sections 5, 16, 17 and 57(1) of the Act, and not ultra vires merely because section 18 had been deleted. In revenue matters, the Court held that writ jurisdiction under article 226 should ordinarily not be exercised where effective statutory remedies of revision and appeal are available, particularly when an appeal is already pending. As no exceptional circumstances were shown, the writ petitions were held not maintainable and the declarations granted by the single Judge were set aside. Case-Laws VAT and Sales Tax Tue, 22 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156811