Civil court jurisdiction barred where income-tax assessment dispute concerned deductions within the Collector's statutory authority.

The civil court lacked jurisdiction to entertain a suit challenging an income-tax assessment on the ground that the Collector wrongly refused deduction of Government revenue from assessed income. The Collector's statutory function included determining the persons chargeable, the amount of assessment, and whether claimed outgoings were properly deductible from income as defined by the Act. Because the dispute concerned only the computation of taxable income and deductions within that statutory framework, and no action beyond authority was shown, the assessment could not be questioned in civil court. The suit was therefore not maintainable.

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Issues: Whether the Civil Court had jurisdiction to entertain a suit challenging an income-tax assessment on the ground that the Collector wrongly refused deduction of Government revenue from the assessed income.

Analysis: Under the relevant provisions, the Collector was empowered to determine the persons chargeable and the amount of assessment, and the assessment was to be made on income as defined by the Act. The dispute did not concern taxation of something outside the statutory concept of income, but only the allowance of deductions from income. Questions as to what constituted income and what outgoings were legitimately deductible fell within the Collector's jurisdiction. Since the assessment was made on income and no act beyond statutory authority was shown, the civil court could not interfere.

Conclusion: The Civil Court had no jurisdiction, and the suit was not maintainable.

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