https://www.taxtmi.com/caselaws?id=282719 Civil court jurisdiction is excluded only where barred expressly or by necessary implication, and the municipal appeal scheme was read against that general rule. The existence of an appeal against property tax assessment, together with a pre-deposit requirement and finality clause, did not amount to an absolute statutory bar in the same way as an express exclusion of civil suits. An onerous pre-deposit may also make the alternative remedy ineffective in practice. A civil suit challenging assessment and levy of property tax under the Delhi Municipal Corporation Act, 1957 is therefore not absolutely barred, though its maintainability is confined to the limited category of cases permitted by law; the matter was remitted for fresh consideration of maintainability. en-us Fri, 24 Jul 2015 00:00:00 +0530 Tue, 20 Aug 2019 21:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282719 Civil court jurisdiction is excluded only where barred expressly or by necessary implication, and the municipal appeal scheme was read against that general rule. The existence of an appeal against property tax assessment, together with a pre-deposit requirement and finality clause, did not amount to an absolute statutory bar in the same way as an express exclusion of civil suits. An onerous pre-deposit may also make the alternative remedy ineffective in practice. A civil suit challenging assessment and levy of property tax under the Delhi Municipal Corporation Act, 1957 is therefore not absolutely barred, though its maintainability is confined to the limited category of cases permitted by law; the matter was remitted for fresh consideration of maintainability. Case-Laws Indian Laws Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282719