https://www.taxtmi.com/caselaws?id=195654 Civil court jurisdiction under the Delhi Municipal Corporation Act was held not to be excluded for challenges to property tax levy and assessment, because the Act contains no express bar and no implied bar arises from the scheme of Sections 169 and 170. The statutory appeal process, made conditional on pre-deposit under Section 170(b), was treated as an onerous and not uniformly efficacious substitute for civil adjudication. Accordingly, the suit challenging the tax assessment was maintainable, the contrary view of the trial court was set aside, and the matter was remitted for decision on merits. en-us Fri, 01 Jun 2001 00:00:00 +0530 Tue, 07 Nov 2017 10:12:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195654 Civil court jurisdiction under the Delhi Municipal Corporation Act was held not to be excluded for challenges to property tax levy and assessment, because the Act contains no express bar and no implied bar arises from the scheme of Sections 169 and 170. The statutory appeal process, made conditional on pre-deposit under Section 170(b), was treated as an onerous and not uniformly efficacious substitute for civil adjudication. Accordingly, the suit challenging the tax assessment was maintainable, the contrary view of the trial court was set aside, and the matter was remitted for decision on merits. Case-Laws Indian Laws Fri, 01 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195654