https://www.taxtmi.com/caselaws?id=190657 A subsequent motor vehicle tax demand based on a fresh period or fresh cause of action is not barred by Order 2 Rule 2 CPC or constructive res judicata, and the availability of an appellate remedy does not by itself defeat writ jurisdiction where natural justice is breached. Where liability to tax is disputed, the authority must first determine the foundational facts, including whether the vehicles are taxable and used within the State, after giving notice and hearing. A demand issued without such prior determination and opportunity to contest cannot operate as a final recovery order and must instead be treated as a show-cause notice, with liability determined afresh in accordance with law. en-us Thu, 24 Feb 2000 00:00:00 +0530 Mon, 11 Mar 2019 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190657 A subsequent motor vehicle tax demand based on a fresh period or fresh cause of action is not barred by Order 2 Rule 2 CPC or constructive res judicata, and the availability of an appellate remedy does not by itself defeat writ jurisdiction where natural justice is breached. Where liability to tax is disputed, the authority must first determine the foundational facts, including whether the vehicles are taxable and used within the State, after giving notice and hearing. A demand issued without such prior determination and opportunity to contest cannot operate as a final recovery order and must instead be treated as a show-cause notice, with liability determined afresh in accordance with law. Case-Laws Indian Laws Thu, 24 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190657