Civil court jurisdiction barred in property tax revision disputes where statutory remedies and finality clause govern assessment.

Civil court jurisdiction was excluded where a suit challenged revision of property tax under the Karnataka Municipal Corporations Act, 1976. The statutory scheme provided assessment, objections, appeals to the Taxation Appeals Committee, a second appeal to the District Court, revisional powers, and a finality clause making the assessment or demand final subject to the prescribed machinery. As the plaint alleged only that the enhancement was excessive, arbitrary and unreasonable, without pleading breach of a fundamental statutory requirement, lack of jurisdiction, or any recognised exception, the civil suit was held not maintainable. The existence of a statutory appellate remedy, even if onerous, did not justify bypassing the bar.

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Issues: Whether a civil suit challenging revision of property tax was maintainable despite the bar under Rule 25 of Part-I of Schedule-III of the Karnataka Municipal Corporations Act, 1976.

Analysis: The statutory scheme provided for levy and assessment of property tax, preparation and revision of assessment books, objections, appeals to the Taxation Appeals Committee, a second appeal to the District Court, revisional powers, and a finality clause declaring the assessment or demand of tax final subject to the orders passed under the prescribed machinery. The plaint contained only general allegations that the enhancement was excessive, arbitrary, and unreasonable. It did not allege non-compliance with any fundamental statutory provision, absence of jurisdiction, or any ground that would bring the case within the recognised exceptions for civil court intervention. The existence of a statutory appellate remedy, even if onerous, could not by itself justify a civil suit where the statute expressly barred or by necessary implication excluded such jurisdiction.

Conclusion: The civil suit was not maintainable and the bar to civil court jurisdiction applied.

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