https://www.taxtmi.com/caselaws?id=156740 Availability of an alternative remedy does not by itself bar writ jurisdiction under Article 226, and interference is warranted only if that discretion is exercised arbitrarily; the High Court's decision to entertain the writ was therefore upheld. In municipal taxation, assessment must strictly follow the statutory procedure and the notice basis for levy; where the rate-fixing resolution was revoked, the published list no longer reflected a lawful basis of assessment, and fresh notice and opportunity to object were required. The Council's objection-hearing function could not validly be delegated to a Sub-Committee under the enabling provision, so the authenticated assessment list was not lawfully prepared and could not be saved by amendment. en-us Fri, 18 Dec 1964 00:00:00 +0530 Sat, 05 Jul 2014 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156740 Availability of an alternative remedy does not by itself bar writ jurisdiction under Article 226, and interference is warranted only if that discretion is exercised arbitrarily; the High Court's decision to entertain the writ was therefore upheld. In municipal taxation, assessment must strictly follow the statutory procedure and the notice basis for levy; where the rate-fixing resolution was revoked, the published list no longer reflected a lawful basis of assessment, and fresh notice and opportunity to object were required. The Council's objection-hearing function could not validly be delegated to a Sub-Committee under the enabling provision, so the authenticated assessment list was not lawfully prepared and could not be saved by amendment. Case-Laws Indian Laws Fri, 18 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156740