https://www.taxtmi.com/caselaws?id=200158 Under the United Provinces District Boards Act, 1922, a tax was not validly imposed merely because the rules had been altered; the statute required a special resolution fixing the operative date and a Government notification in the Official Gazette, with notification serving as a condition precedent to levy. The article also explains that a writ petition remained maintainable despite an appeal under section 128, because an alternative statutory remedy does not exclude Article 226 jurisdiction, especially where the demand is challenged as lacking authority of law. It further notes that Article 265 protects against taxation without lawful authority. 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 Under the United Provinces District Boards Act, 1922, a tax was not validly imposed merely because the rules had been altered; the statute required a special resolution fixing the operative date and a Government notification in the Official Gazette, with notification serving as a condition precedent to levy. The article also explains that a writ petition remained maintainable despite an appeal under section 128, because an alternative statutory remedy does not exclude Article 226 jurisdiction, especially where the demand is challenged as lacking authority of law. It further notes that Article 265 protects against taxation without lawful authority. Case-Laws Wealth-tax Tue, 18 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200158