https://www.taxtmi.com/caselaws?id=274877 An alternative statutory appeal was available under the taxing enactment, and the writ court refused to entertain the petition because the dispute involved contested questions of fact about collection and recovery of luxury tax. The striking down of the charging provision did not displace the machinery provisions or the appellate remedy. After bifurcation, the successor State could continue recovery proceedings because the Reorganisation Act vested arrear recovery rights and provided for substitution in pending proceedings. The plea of limitation was also rejected in view of the Supreme Court's earlier liberty to proceed, and the petitioner was left to pursue the statutory appeal with interim protection for filing it. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sat, 08 Sep 2018 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274877 An alternative statutory appeal was available under the taxing enactment, and the writ court refused to entertain the petition because the dispute involved contested questions of fact about collection and recovery of luxury tax. The striking down of the charging provision did not displace the machinery provisions or the appellate remedy. After bifurcation, the successor State could continue recovery proceedings because the Reorganisation Act vested arrear recovery rights and provided for substitution in pending proceedings. The plea of limitation was also rejected in view of the Supreme Court's earlier liberty to proceed, and the petitioner was left to pursue the statutory appeal with interim protection for filing it. Case-Laws VAT and Sales Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274877