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    <title>1979 (1) TMI 222 - KERALA HIGH COURT</title>
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    <description>Civil courts will not ordinarily grant a perpetual injunction to restrain reassessment under a taxing statute when the assessee has statutory appeal and revision remedies. The General Sales Tax Act was treated as a self-contained code, and injunction was described as a discretionary remedy available only on clear proof of abuse of power or colourable exercise of authority. As no such material was shown, interference by the civil court was unwarranted and the injunction could not stand.</description>
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    <pubDate>Fri, 12 Jan 1979 00:00:00 +0530</pubDate>
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      <title>1979 (1) TMI 222 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=152882</link>
      <description>Civil courts will not ordinarily grant a perpetual injunction to restrain reassessment under a taxing statute when the assessee has statutory appeal and revision remedies. The General Sales Tax Act was treated as a self-contained code, and injunction was described as a discretionary remedy available only on clear proof of abuse of power or colourable exercise of authority. As no such material was shown, interference by the civil court was unwarranted and the injunction could not stand.</description>
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      <pubDate>Fri, 12 Jan 1979 00:00:00 +0530</pubDate>
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