https://www.taxtmi.com/caselaws?id=169602 A civil court is not barred from examining a levy where the assessment is alleged to be ultra vires and beyond the local authority's statutory taxing power, because an exclusion clause protects only assessments made within the Act. A composite tax on circumstances and property must be characterised by its real nature, and the component referable to professions, trades, callings or employments is subject to the statutory cap under the Professions Tax Limitation Act, 1941. The property component is not affected by that cap and remains recoverable if otherwise authorised by the taxing statute. en-us Tue, 11 May 1948 00:00:00 +0530 Mon, 27 Apr 2015 16:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169602 A civil court is not barred from examining a levy where the assessment is alleged to be ultra vires and beyond the local authority's statutory taxing power, because an exclusion clause protects only assessments made within the Act. A composite tax on circumstances and property must be characterised by its real nature, and the component referable to professions, trades, callings or employments is subject to the statutory cap under the Professions Tax Limitation Act, 1941. The property component is not affected by that cap and remains recoverable if otherwise authorised by the taxing statute. Case-Laws Indian Laws Tue, 11 May 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169602