https://www.taxtmi.com/caselaws?id=159301 Where the statute provides an efficacious appeal capable of examining both law and disputed facts, a direct challenge to seizure, luxury tax assessment, and the demand notice will ordinarily not be entertained in original jurisdiction. The West Bengal Luxury Tax Act, 1994 provides for assessment, appeal, revision, and review, and the search-and-seizure power under section 13(1) may be exercised where evasion is suspected. Because the validity of the seizure and related matters such as the receipt, endorsement, and time allowed for assessment involved contested factual questions, the Tribunal treated the appellate remedy as the proper course and declined to decide the merits of the challenge. en-us Fri, 22 Mar 1996 00:00:00 +0530 Wed, 20 Nov 2013 14:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159301 Where the statute provides an efficacious appeal capable of examining both law and disputed facts, a direct challenge to seizure, luxury tax assessment, and the demand notice will ordinarily not be entertained in original jurisdiction. The West Bengal Luxury Tax Act, 1994 provides for assessment, appeal, revision, and review, and the search-and-seizure power under section 13(1) may be exercised where evasion is suspected. Because the validity of the seizure and related matters such as the receipt, endorsement, and time allowed for assessment involved contested factual questions, the Tribunal treated the appellate remedy as the proper course and declined to decide the merits of the challenge. Case-Laws VAT and Sales Tax Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159301