https://www.taxtmi.com/caselaws?id=200158 Tax imposition under the United Provinces District Boards Act, 1922 required completion of statutory steps beyond the preparatory rule-making procedure. A special resolution fixing the tax's operative date and official Gazette notification were conditions precedent; without them, the levy lacked statutory authority. Article 265 protects taxpayers against a levy not authorised by law. Availability of a statutory appeal does not exclude High Court writ jurisdiction under Article 226, although it may be considered as an alternative remedy. A post-Constitution tax demand could therefore be challenged through writ proceedings where the levy was alleged to be invalidly imposed. en-us Tue, 18 Jul 1967 00:00:00 +0530 Thu, 22 Mar 2018 14:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200158 Tax imposition under the United Provinces District Boards Act, 1922 required completion of statutory steps beyond the preparatory rule-making procedure. A special resolution fixing the tax's operative date and official Gazette notification were conditions precedent; without them, the levy lacked statutory authority. Article 265 protects taxpayers against a levy not authorised by law. Availability of a statutory appeal does not exclude High Court writ jurisdiction under Article 226, although it may be considered as an alternative remedy. A post-Constitution tax demand could therefore be challenged through writ proceedings where the levy was alleged to be invalidly imposed. Case-Laws Wealth-tax Tue, 18 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200158