https://www.taxtmi.com/caselaws?id=384675 A civil suit challenging property tax assessment and demand under the Delhi Municipal Corporation Act was impliedly barred because the Act created the tax liability, provided a complete appellate remedy under Section 169, and attached finality to the Tribunal's order under Section 171. Section 9 CPC preserves civil court jurisdiction only unless expressly or impliedly excluded, and that exclusion was found from the statutory scheme. The appellate remedy was treated as adequate despite the deposit requirement. Civil jurisdiction would survive only on a pleaded statutory non-compliance or breach of fundamental judicial procedure, but the plaint alleged only erroneous assessment, so the suit was not maintainable. en-us Mon, 19 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384675 A civil suit challenging property tax assessment and demand under the Delhi Municipal Corporation Act was impliedly barred because the Act created the tax liability, provided a complete appellate remedy under Section 169, and attached finality to the Tribunal's order under Section 171. Section 9 CPC preserves civil court jurisdiction only unless expressly or impliedly excluded, and that exclusion was found from the statutory scheme. The appellate remedy was treated as adequate despite the deposit requirement. Civil jurisdiction would survive only on a pleaded statutory non-compliance or breach of fundamental judicial procedure, but the plaint alleged only erroneous assessment, so the suit was not maintainable. Case-Laws Indian Laws Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384675