https://www.taxtmi.com/caselaws?id=171571 A challenge to property tax levy could not be entertained without first challenging the proviso to Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972, because that proviso directly governed the controversy. As no challenge was made to its validity on the ground of legislative competence, the High Court had no occasion to decide that question. The reference-bench issue therefore did not survive in the appeal, and there was no basis to interfere with the High Court's order. The issue was answered against the appellant, and the order remained undisturbed. en-us Tue, 14 Oct 2008 00:00:00 +0530 Tue, 03 Nov 2015 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171571 A challenge to property tax levy could not be entertained without first challenging the proviso to Section 9(3) of the Madhya Pradesh Krishi Upaj Mandi Adhiniyam, 1972, because that proviso directly governed the controversy. As no challenge was made to its validity on the ground of legislative competence, the High Court had no occasion to decide that question. The reference-bench issue therefore did not survive in the appeal, and there was no basis to interfere with the High Court's order. The issue was answered against the appellant, and the order remained undisturbed. Case-Laws Indian Laws Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171571