https://www.taxtmi.com/caselaws?id=24793 Profession tax demand was held invalid because the statutory levy procedure under the rules was not followed: notice, opportunity to return, and a reasonable chance to show cause before classification and assessment were mandatory, so the demand notice and consequential orders were without jurisdiction. The petition nonetheless failed because the petitioner lacked locus standi, as the dispute concerned individual taxpayers rather than any public interest, and the petitioner was neither an assessee nor a duly authorised representative. The document therefore states that an unauthorised person cannot challenge such demands on behalf of assessees, even where the impugned levy is contrary to law. en-us Thu, 23 Jun 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24793 Profession tax demand was held invalid because the statutory levy procedure under the rules was not followed: notice, opportunity to return, and a reasonable chance to show cause before classification and assessment were mandatory, so the demand notice and consequential orders were without jurisdiction. The petition nonetheless failed because the petitioner lacked locus standi, as the dispute concerned individual taxpayers rather than any public interest, and the petitioner was neither an assessee nor a duly authorised representative. The document therefore states that an unauthorised person cannot challenge such demands on behalf of assessees, even where the impugned levy is contrary to law. Case-Laws Income Tax Thu, 23 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24793