https://www.taxtmi.com/caselaws?id=15330 The Tamil Nadu Agricultural Income Tax Act was treated as a self-contained code with its own machinery for assessment, refund, appeal, revision and rectification. Section 62 expressly barred civil suits to set aside or modify assessments under the Act, and the taxpayer's grievance that relevant material was ignored had to be pursued through the statutory remedies. Because the assessment was made under the Act and an express refund procedure existed, civil court jurisdiction was excluded by the statute. The suit was therefore not maintainable and the challenge had to proceed only under the Act. en-us Wed, 25 Feb 1998 00:00:00 +0530 Tue, 04 Aug 2009 17:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15330 The Tamil Nadu Agricultural Income Tax Act was treated as a self-contained code with its own machinery for assessment, refund, appeal, revision and rectification. Section 62 expressly barred civil suits to set aside or modify assessments under the Act, and the taxpayer's grievance that relevant material was ignored had to be pursued through the statutory remedies. Because the assessment was made under the Act and an express refund procedure existed, civil court jurisdiction was excluded by the statute. The suit was therefore not maintainable and the challenge had to proceed only under the Act. Case-Laws Income Tax Wed, 25 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15330