https://www.taxtmi.com/caselaws?id=199065 Revisional interference under Section 115 CPC was held unwarranted where the courts below had concurrently refused interim injunction for want of a prima facie case. The Supreme Court found that the High Court misapprehended the legal position by treating an alleged error in assessment principles as sufficient to upset that concurrent view. In considering interim relief in a house-tax dispute, the Court treated the balance of convenience, the availability of an ordinary statutory appeal under Section 169 of the Delhi Municipal Corporation Act, 1957, and the equitable bar in Section 41(h) of the Specific Relief Act, 1963 as relevant factors against injunction. The merits of the assessment were left open for trial. en-us Wed, 03 Nov 1976 00:00:00 +0530 Mon, 19 Feb 2018 13:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199065 Revisional interference under Section 115 CPC was held unwarranted where the courts below had concurrently refused interim injunction for want of a prima facie case. The Supreme Court found that the High Court misapprehended the legal position by treating an alleged error in assessment principles as sufficient to upset that concurrent view. In considering interim relief in a house-tax dispute, the Court treated the balance of convenience, the availability of an ordinary statutory appeal under Section 169 of the Delhi Municipal Corporation Act, 1957, and the equitable bar in Section 41(h) of the Specific Relief Act, 1963 as relevant factors against injunction. The merits of the assessment were left open for trial. Case-Laws Indian Laws Wed, 03 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199065