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    <title>1955 (9) TMI 61 - ALLAHABAD HIGH COURT</title>
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    <description>An alternative remedy by suit does not automatically bar writ relief under Article 226 where the challenge raises a public question, and nondisclosure of a pending suit is not material unless it goes to the root of the claim. A municipal toll may be levied only within the statutory territorial scope authorised by the governing enactment, and Section 128(1)(vii) was read as permitting toll on vehicles entering the municipality for use of municipal roads, not on vehicles leaving its limits. The levy was therefore invalid to that extent. The Article 14 challenge failed because the impost was treated as a tax on vehicles using municipal roads, not as a passenger tax.</description>
    <language>en-us</language>
    <pubDate>Mon, 26 Sep 1955 00:00:00 +0530</pubDate>
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      <title>1955 (9) TMI 61 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=175436</link>
      <description>An alternative remedy by suit does not automatically bar writ relief under Article 226 where the challenge raises a public question, and nondisclosure of a pending suit is not material unless it goes to the root of the claim. A municipal toll may be levied only within the statutory territorial scope authorised by the governing enactment, and Section 128(1)(vii) was read as permitting toll on vehicles entering the municipality for use of municipal roads, not on vehicles leaving its limits. The levy was therefore invalid to that extent. The Article 14 challenge failed because the impost was treated as a tax on vehicles using municipal roads, not as a passenger tax.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 26 Sep 1955 00:00:00 +0530</pubDate>
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