https://www.taxtmi.com/caselaws?id=162592 A fiscal provision that creates a statutory presumption against the vehicle owner for breach of transit-pass requirements also authorises assessment of tax and penalty on the owner, so the levy is supported by authority of law and does not offend article 265 of the Constitution. The court further noted that the correctness of the tax quantum was not examined in writ jurisdiction, particularly when the statutory appellate remedy had not been pursued. On that basis, the challenge to the tax and penalty levy failed and the writ petition was dismissed. en-us Sat, 30 Jul 2005 00:00:00 +0530 Mon, 10 Mar 2014 17:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162592 A fiscal provision that creates a statutory presumption against the vehicle owner for breach of transit-pass requirements also authorises assessment of tax and penalty on the owner, so the levy is supported by authority of law and does not offend article 265 of the Constitution. The court further noted that the correctness of the tax quantum was not examined in writ jurisdiction, particularly when the statutory appellate remedy had not been pursued. On that basis, the challenge to the tax and penalty levy failed and the writ petition was dismissed. Case-Laws VAT and Sales Tax Sat, 30 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162592