https://www.taxtmi.com/caselaws?id=128231 A municipal tax collected beyond the constitutional ceiling is void to that extent, and a civil suit for refund remains maintainable even where the municipal law provides a refund mechanism, because a statutory remedy cannot displace relief against an unauthorised constitutional levy. The enhanced bale and boja tax rate was also invalid since the 1940 notification took effect after the relevant constitutional restriction had become operative, and earlier notifications could not authorise recovery beyond the later constitutional cap. Recovery above the ceiling under Article 276(2) was therefore impermissible, and the decree for refund was restored. en-us Wed, 01 Apr 1970 00:00:00 +0530 Mon, 23 Jun 2025 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128231 A municipal tax collected beyond the constitutional ceiling is void to that extent, and a civil suit for refund remains maintainable even where the municipal law provides a refund mechanism, because a statutory remedy cannot displace relief against an unauthorised constitutional levy. The enhanced bale and boja tax rate was also invalid since the 1940 notification took effect after the relevant constitutional restriction had become operative, and earlier notifications could not authorise recovery beyond the later constitutional cap. Recovery above the ceiling under Article 276(2) was therefore impermissible, and the decree for refund was restored. Case-Laws VAT / Sales Tax Wed, 01 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128231