https://www.taxtmi.com/caselaws?id=290236 The High Court's certiorari jurisdiction, inherited from the abolished Supreme Court and subject to historical and statutory limits, could not be used to interfere with matters concerning revenue or acts done in collection of revenue. The court rejected the argument that the bar applied only to ordinary original civil jurisdiction, and also rejected the contention that illegality alone removed the restraint. For jurisdictional purposes, the decisive question was whether the officer acted under a bona fide belief that he was proceeding under revenue law. On that basis, the court held that it had no jurisdiction to quash proceedings for recovery of income-tax arrears, and the application failed. 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 High Court's certiorari jurisdiction, inherited from the abolished Supreme Court and subject to historical and statutory limits, could not be used to interfere with matters concerning revenue or acts done in collection of revenue. The court rejected the argument that the bar applied only to ordinary original civil jurisdiction, and also rejected the contention that illegality alone removed the restraint. For jurisdictional purposes, the decisive question was whether the officer acted under a bona fide belief that he was proceeding under revenue law. On that basis, the court held that it had no jurisdiction to quash proceedings for recovery of income-tax arrears, and the application failed. Case-Laws Income Tax Wed, 23 Oct 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290236