https://www.taxtmi.com/caselaws?id=162384 The availability of a statutory appeal does not create an absolute bar to writ jurisdiction; the exhaustion rule remains discretionary, and the Court may entertain the petition where it has remained pending for a long period and raises a pure question of law. Revisional power under section 36 is confined to jurisdictional error prejudicial to the Revenue and cannot be used to correct a mere wrong assessment or a dispute over turnover. Where the grievance is escaped turnover or concealment on the same facts, the proper course is reassessment under section 18, not revision. The suo motu revisional order was therefore unsustainable and was quashed, leaving the assessment undisturbed. en-us Tue, 09 Oct 2001 00:00:00 +0530 Tue, 25 Feb 2014 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162384 The availability of a statutory appeal does not create an absolute bar to writ jurisdiction; the exhaustion rule remains discretionary, and the Court may entertain the petition where it has remained pending for a long period and raises a pure question of law. Revisional power under section 36 is confined to jurisdictional error prejudicial to the Revenue and cannot be used to correct a mere wrong assessment or a dispute over turnover. Where the grievance is escaped turnover or concealment on the same facts, the proper course is reassessment under section 18, not revision. The suo motu revisional order was therefore unsustainable and was quashed, leaving the assessment undisturbed. Case-Laws VAT and Sales Tax Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162384