https://www.taxtmi.com/caselaws?id=293307 Where a municipal taxing statute provides a complete machinery for objection, revision and appeal, failure to use that procedure renders the assessment and demand final, and the assessee cannot later raise non-liability as a defence in a prosecution for default. The text also notes that, once the accused was duly classified and served with notice and the statutory challenge process was not invoked, the Magistrate was not required to independently re-examine the plea that the accused had not exercised the relevant profession for the requisite period. The statutory finality of the demand therefore controlled the prosecution for non-payment. en-us Fri, 26 Aug 1910 00:00:00 +0530 Fri, 05 Feb 2021 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293307 Where a municipal taxing statute provides a complete machinery for objection, revision and appeal, failure to use that procedure renders the assessment and demand final, and the assessee cannot later raise non-liability as a defence in a prosecution for default. The text also notes that, once the accused was duly classified and served with notice and the statutory challenge process was not invoked, the Magistrate was not required to independently re-examine the plea that the accused had not exercised the relevant profession for the requisite period. The statutory finality of the demand therefore controlled the prosecution for non-payment. Case-Laws Indian Laws Fri, 26 Aug 1910 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293307