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    <title>1977 (3) TMI 170 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=272529</link>
    <description>The municipal law created a complete appellate, revisional and reference scheme for objections to octroi valuation, assessment and levy, and section 84(3) barred such challenges from being raised in any other manner or before any other authority. A civil suit seeking refund of octroi duty and double duty was therefore not maintainable, because the dispute concerned the correctness of reassessment and levy within the statutory framework, not an unconstitutional levy. The proper remedy lay exclusively before the statutory authorities, and the ordinary civil jurisdiction was excluded by the express bar and special remedy structure.</description>
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    <pubDate>Fri, 11 Mar 1977 00:00:00 +0530</pubDate>
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      <title>1977 (3) TMI 170 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=272529</link>
      <description>The municipal law created a complete appellate, revisional and reference scheme for objections to octroi valuation, assessment and levy, and section 84(3) barred such challenges from being raised in any other manner or before any other authority. A civil suit seeking refund of octroi duty and double duty was therefore not maintainable, because the dispute concerned the correctness of reassessment and levy within the statutory framework, not an unconstitutional levy. The proper remedy lay exclusively before the statutory authorities, and the ordinary civil jurisdiction was excluded by the express bar and special remedy structure.</description>
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      <pubDate>Fri, 11 Mar 1977 00:00:00 +0530</pubDate>
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