https://www.taxtmi.com/caselaws?id=290236 The text addresses whether original writ jurisdiction extends to quashing revenue collection proceedings and warrants, concluding the revenue exception excludes such relief where officers act bona fide under the statutory recovery scheme. It explains that Section 106(2) of the Government of India Act removes original jurisdiction in matters concerning revenue and that prerogative writs preserved in successor courts do not reach acts done in collection of revenue. Consequently, certificates and warrants issued under the income-tax recovery provisions and related recovery proceedings fall outside the court's original certiorari jurisdiction when the officer acted under the statutory scheme in good faith. en-us Wed, 23 Oct 1935 00:00:00 +0530 Wed, 16 Sep 2020 10:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290236 The text addresses whether original writ jurisdiction extends to quashing revenue collection proceedings and warrants, concluding the revenue exception excludes such relief where officers act bona fide under the statutory recovery scheme. It explains that Section 106(2) of the Government of India Act removes original jurisdiction in matters concerning revenue and that prerogative writs preserved in successor courts do not reach acts done in collection of revenue. Consequently, certificates and warrants issued under the income-tax recovery provisions and related recovery proceedings fall outside the court's original certiorari jurisdiction when the officer acted under the statutory scheme in good faith. Case-Laws Income Tax Wed, 23 Oct 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290236