Without Jurisdiction
1 Legal Principle - Non-compliance to the fundamental provisions of statute – such action or Order is without jurisdiction:
2 Legal Principle - Instance of actions without Jurisdiction - Authority acting in disregard to the mandate of law:
3 Legal Principle - action without Jurisdiction - Orders without hearing the affected party in contravention of the mandate of Law - nullity, Void ab initio:
4 Legal Principle - Wherever jurisdiction is given by a statute - such jurisdiction is given only upon certain specified terms contained therein:
5 Legal Principle - Where the Order / Decree is passed by a court / tribunal lacking inherent jurisdiction – it can be challenged at any stage, even in Execution or in collateral proceedings:
6 Legal Principle - Order without jurisdiction - the principles of estoppel, waiver and acquiescence will have no application:
7 Legal Principle - Issuance of Notice - existence of certain facts stipulated under the law - must actually exist - the condition precedent for exercise of powers to issue Notice:
8 The issuance of legally valid Notice is pre-requisite to exercise powers / jurisdiction under the said Notice.
9 Revisional Authority assuming Jurisdiction without satisfying the requirement of Law, compelling the Assesse to prefer Appeal and deposit 50% of disputed tax.