https://www.taxtmi.com/caselaws?id=188842 A statutory quasi-judicial assessment under the Gujarat Entertainments Tax Act could not be recalled, varied, or nullified through administrative disapproval by a superior authority. The Act was treated as a complete code, so any alleged error in the assessment had to be corrected only through the statutory appellate, revisional, or reassessment mechanisms. Executive instructions could not control or override the independent exercise of quasi-judicial discretion unless the statute expressly permitted it. On that basis, the demand founded on administrative disapproval of the completed assessment was illegal and unsustainable. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 17 Dec 2016 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188842 A statutory quasi-judicial assessment under the Gujarat Entertainments Tax Act could not be recalled, varied, or nullified through administrative disapproval by a superior authority. The Act was treated as a complete code, so any alleged error in the assessment had to be corrected only through the statutory appellate, revisional, or reassessment mechanisms. Executive instructions could not control or override the independent exercise of quasi-judicial discretion unless the statute expressly permitted it. On that basis, the demand founded on administrative disapproval of the completed assessment was illegal and unsustainable. Case-Laws VAT and Sales Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188842