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    <title>1997 (2) TMI 501 - MADHYA PRADESH HIGH COURT</title>
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    <description>A writ challenge to initiation of reassessment under sales tax law was treated as premature because the statute provided a complete machinery for jurisdictional objections, reassessment, appeal and further remedies. The Court held that where the taxing authority had recorded material indicating escaped sales or purchases and the petitioner could contest jurisdiction before that authority, Article 226 should not be used to bypass the statutory process. Writ interference at the stage of initiation or pending assessment was therefore unwarranted, and the challenge to reassessment failed.</description>
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    <pubDate>Tue, 25 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 501 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158656</link>
      <description>A writ challenge to initiation of reassessment under sales tax law was treated as premature because the statute provided a complete machinery for jurisdictional objections, reassessment, appeal and further remedies. The Court held that where the taxing authority had recorded material indicating escaped sales or purchases and the petitioner could contest jurisdiction before that authority, Article 226 should not be used to bypass the statutory process. Writ interference at the stage of initiation or pending assessment was therefore unwarranted, and the challenge to reassessment failed.</description>
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      <pubDate>Tue, 25 Feb 1997 00:00:00 +0530</pubDate>
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