https://www.taxtmi.com/caselaws?id=159648 Where a taxing statute provides a complete appellate, second appeal and revisional framework, writ jurisdiction under Articles 226 and 227 is ordinarily unavailable after the assessee has unsuccessfully pursued those remedies, including on limitation; the assessment attains finality and the doctrine of merger applies. The court also distinguished inherent lack of jurisdiction from a mere erroneous exercise of jurisdiction, holding that an alleged improper transfer or choice of assessing officer must generally be corrected within the statutory scheme. On the facts noted, no specific denial of reasonable opportunity or natural justice was established, so writ relief was refused and the assessment and penalty orders were left undisturbed. en-us Wed, 10 Mar 1999 00:00:00 +0530 Thu, 28 Nov 2013 17:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159648 Where a taxing statute provides a complete appellate, second appeal and revisional framework, writ jurisdiction under Articles 226 and 227 is ordinarily unavailable after the assessee has unsuccessfully pursued those remedies, including on limitation; the assessment attains finality and the doctrine of merger applies. The court also distinguished inherent lack of jurisdiction from a mere erroneous exercise of jurisdiction, holding that an alleged improper transfer or choice of assessing officer must generally be corrected within the statutory scheme. On the facts noted, no specific denial of reasonable opportunity or natural justice was established, so writ relief was refused and the assessment and penalty orders were left undisturbed. Case-Laws VAT and Sales Tax Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159648