1983 (5) TMI 216 - HC - VAT and Sales Tax

Summary

The High Court dismissed the writ petition filed by Messrs. Chamba Ram Mulakh Raj, a registered dealer, against reassessment proceedings by the Assessing Authority for not availing alternative remedies provided by the statute. The court ordered the petitioner-firm to file a statutory appeal, stating that time spent pursuing a remedy in an inappropriate forum is excluded from the period of limitation.