https://www.taxtmi.com/caselaws?id=9017 A civil suit may be used to recover a matured agricultural income-tax demand where the demand has been lawfully communicated and the assessee is in default, unless the statute expressly or by necessary implication excludes that remedy. Section 32(2) of the U.P. Agricultural Income-tax Act was confined to recovery through arrear-of-land-revenue proceedings and did not bar a civil suit, while prior writ proceedings quashing a notice of demand on limitation grounds did not by themselves operate as res judicata against the suit. Section 9 of the Code of Civil Procedure was treated as constitutionally valid, and past interest could not be awarded on a statutory tax debt without contractual, statutory, or equitable basis. en-us Fri, 19 May 1972 00:00:00 +0530 Thu, 18 Jun 2009 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9017 A civil suit may be used to recover a matured agricultural income-tax demand where the demand has been lawfully communicated and the assessee is in default, unless the statute expressly or by necessary implication excludes that remedy. Section 32(2) of the U.P. Agricultural Income-tax Act was confined to recovery through arrear-of-land-revenue proceedings and did not bar a civil suit, while prior writ proceedings quashing a notice of demand on limitation grounds did not by themselves operate as res judicata against the suit. Section 9 of the Code of Civil Procedure was treated as constitutionally valid, and past interest could not be awarded on a statutory tax debt without contractual, statutory, or equitable basis. Case-Laws Income Tax Fri, 19 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9017