https://www.taxtmi.com/caselaws?id=168146 Constructive res judicata was not applied to bar writ petitions under Articles 32 and 226 where later assessment periods and distinct grounds were involved, so the assessees could raise new challenges. A levy at an enhanced rate could not be sustained without the prior sanction required by the governing local self-government law, and only the sanctioned rate could be recovered unless the statutory enhancement procedure was followed. Completed assessments treated as final under the rules could not be reopened in the absence of express authority, so reassessment of already final periods was impermissible. en-us Fri, 10 Feb 1961 00:00:00 +0530 Thu, 22 Jan 2015 17:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168146 Constructive res judicata was not applied to bar writ petitions under Articles 32 and 226 where later assessment periods and distinct grounds were involved, so the assessees could raise new challenges. A levy at an enhanced rate could not be sustained without the prior sanction required by the governing local self-government law, and only the sanctioned rate could be recovered unless the statutory enhancement procedure was followed. Completed assessments treated as final under the rules could not be reopened in the absence of express authority, so reassessment of already final periods was impermissible. Case-Laws Indian Laws Fri, 10 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168146