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Judgment Search Results Home > Cases Phrase: punjab municipal act 1911 Court: kerala Year: 1961 Page 1 of about 1 results (0.025 seconds)

Aug 25 1961 (HC)

C.T. George Vs. the State of Madras

Court : Kerala

Decided on : Aug-25-1961

Reported in : [1961]12STC807(Ker)

..... its exercise. the suit, therefore, in truth was directed exclusively to a modification of assessment.13. the next case is in commissioner of income-tax, west punjab v. tribune trust, lahore [1948] 16 i.t.r. 214. the relevant facts are that in respect of the assessment for the year 1932-33, ..... contention which he could have raised before the authorities when he is prosecuted under section 15(b) of the act for failure to pay the tax.10. this decision was followed in john v. shertallai municipality [1959] k.l.r. 577 where koshi, c.j., held that, the assessment or levy can be ..... challenge to an assessment could be entertained in the shape of a suit or any proceedings except in the manner provided in the act. the scheme of the act seems to be that all questions relating to the validity of an assessment should be agitated before the hierarchy of tribunals constituted for ..... under protest the tax assessed on him and then brought a suit for the following reliefs : (a) a declaration that certain provisions of the income-tax act on which the assessment was based were ultra vires and assessment was illegal ; (b) an injunction restraining the income-tax department from making the assessments in ..... civil court has no jurisdiction to entertain the suit. the learned munsiff relying on section 18-a of the general sales tax act (act ix of 1939) (hereinafter referred to as the act) held that the civil court has no jurisdiction to entertain the suit. on appeal the learned district judge of kozhikode also .....

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