1988 (4) TMI 415 - HC - VAT and Sales Tax

Summary

The petitioner, a works contractor, challenged the validity of his assessment for the year 1977-78 in a writ petition filed in 1984. The High Court dismissed the petition, stating that writ petitions should not be allowed to reopen assessments that have become final. The petitioner should have used the appellate provisions for redressal. The writ petition was dismissed with costs.