https://www.taxtmi.com/caselaws?id=171792 Where a municipal levy recoverable as a tax had a separate appellate remedy, objections to the notice or levy had to be pursued in that appeal, and proceedings under section 234 were confined to distress and sale after the levy became final. The Magistrate acting at the recovery stage was treated as a persona designata under the Regulation, not as an inferior criminal court, so revisional jurisdiction under the Code of Criminal Procedure was unavailable. The absence of framed rules prescribing the manner of demand did not invalidate the statutory power to demand and recover the amount, and the recovery proceedings remained competent. en-us Mon, 24 Apr 1961 00:00:00 +0530 Sat, 01 Aug 2015 16:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171792 Where a municipal levy recoverable as a tax had a separate appellate remedy, objections to the notice or levy had to be pursued in that appeal, and proceedings under section 234 were confined to distress and sale after the levy became final. The Magistrate acting at the recovery stage was treated as a persona designata under the Regulation, not as an inferior criminal court, so revisional jurisdiction under the Code of Criminal Procedure was unavailable. The absence of framed rules prescribing the manner of demand did not invalidate the statutory power to demand and recover the amount, and the recovery proceedings remained competent. Case-Laws Indian Laws Mon, 24 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171792