https://www.taxtmi.com/caselaws?id=161080 Statutory appellate and revisional remedies were not an effective bar to a writ challenge to the validity of a notification because those authorities could not examine vires, so the writ petitions were maintainable. Retrospective enhancement of lump-sum tax under amended Rule 39-A was invalid because the parent Act did not expressly authorise retrospective rule-making by the delegated authority. The enhanced levy could operate only prospectively, so tax at the higher rate could not be recovered for the earlier period and the impugned notification was quashed to the extent of its retrospective application. en-us Wed, 11 Dec 1996 00:00:00 +0530 Tue, 31 Dec 2013 15:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161080 Statutory appellate and revisional remedies were not an effective bar to a writ challenge to the validity of a notification because those authorities could not examine vires, so the writ petitions were maintainable. Retrospective enhancement of lump-sum tax under amended Rule 39-A was invalid because the parent Act did not expressly authorise retrospective rule-making by the delegated authority. The enhanced levy could operate only prospectively, so tax at the higher rate could not be recovered for the earlier period and the impugned notification was quashed to the extent of its retrospective application. Case-Laws VAT and Sales Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161080