https://www.taxtmi.com/caselaws?id=189724 A writ petition challenging income-tax assessments on jurisdictional grounds was treated as maintainable despite the availability of statutory appeals, because an alternative remedy does not bar article 226 review where excess jurisdiction is alleged. A Road Transport Corporation was discussed as a separate juristic entity taxable under the Indian Income-tax Act, not as an association of persons or local authority, and its income was not protected as State property or State income under article 289 merely because of governmental control or profit disposition. The Road Transport Corporations Act was also found not to displace the income-tax law, as the two enactments operated in different fields and could be read consistently. The assessments were therefore sustained. en-us Fri, 14 Jul 1961 00:00:00 +0530 Wed, 18 Jan 2017 17:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189724 A writ petition challenging income-tax assessments on jurisdictional grounds was treated as maintainable despite the availability of statutory appeals, because an alternative remedy does not bar article 226 review where excess jurisdiction is alleged. A Road Transport Corporation was discussed as a separate juristic entity taxable under the Indian Income-tax Act, not as an association of persons or local authority, and its income was not protected as State property or State income under article 289 merely because of governmental control or profit disposition. The Road Transport Corporations Act was also found not to displace the income-tax law, as the two enactments operated in different fields and could be read consistently. The assessments were therefore sustained. Case-Laws Income Tax Fri, 14 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189724