https://www.taxtmi.com/caselaws?id=290530 Section 106(2) of the Government of India Act, 1915 was treated as an express and absolute bar on the High Court's original jurisdiction in matters concerning revenue or acts done in collection of revenue. The prohibition was held to apply even where the challenged act was alleged to be illegal, provided the officials acted bona fide under the statute and in purported exercise of their powers. Earlier authority could not override the re-enacted statutory restriction. A suit questioning a Collector's termination of an income-tax agreement was therefore outside the High Court's original side jurisdiction and could not be entertained. en-us Mon, 18 Mar 1918 00:00:00 +0530 Sat, 03 Oct 2020 17:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290530 Section 106(2) of the Government of India Act, 1915 was treated as an express and absolute bar on the High Court's original jurisdiction in matters concerning revenue or acts done in collection of revenue. The prohibition was held to apply even where the challenged act was alleged to be illegal, provided the officials acted bona fide under the statute and in purported exercise of their powers. Earlier authority could not override the re-enacted statutory restriction. A suit questioning a Collector's termination of an income-tax agreement was therefore outside the High Court's original side jurisdiction and could not be entertained. Case-Laws Indian Laws Mon, 18 Mar 1918 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290530