https://www.taxtmi.com/caselaws?id=100118 A tax demand on indivisible works contracts was without authority of law once the charging provision was held ultra vires, and Article 265 barred its recovery. The levy and recovery were therefore unlawful, and writ relief restraining enforcement was sustained. The mere availability of a civil suit did not defeat writ jurisdiction where the demand itself lacked legal basis. The Court affirmed that an invalid tax levy can be prevented in writ proceedings notwithstanding an alternative remedy. en-us Wed, 24 Nov 1965 00:00:00 +0530 Sat, 21 Sep 2013 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100118 A tax demand on indivisible works contracts was without authority of law once the charging provision was held ultra vires, and Article 265 barred its recovery. The levy and recovery were therefore unlawful, and writ relief restraining enforcement was sustained. The mere availability of a civil suit did not defeat writ jurisdiction where the demand itself lacked legal basis. The Court affirmed that an invalid tax levy can be prevented in writ proceedings notwithstanding an alternative remedy. Case-Laws VAT and Sales Tax Wed, 24 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100118