https://www.taxtmi.com/caselaws?id=291622 Section 45 of the Income-tax Act, 1922 made payment of assessed tax mandatory, while the Income-tax Officer's discretion was limited to treating an assessee as not in default during the pendency of an appeal. A writ of mandamus could compel performance of a legal duty, but not direct how a lawful discretion must be exercised. Where the assessment was already under statutory challenge, the proper course was to pursue that remedy; absent mala fides, caprice, or extraneous considerations, writ relief to stop recovery was unavailable. en-us Mon, 15 Sep 1952 00:00:00 +0530 Thu, 19 Nov 2020 13:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291622 Section 45 of the Income-tax Act, 1922 made payment of assessed tax mandatory, while the Income-tax Officer's discretion was limited to treating an assessee as not in default during the pendency of an appeal. A writ of mandamus could compel performance of a legal duty, but not direct how a lawful discretion must be exercised. Where the assessment was already under statutory challenge, the proper course was to pursue that remedy; absent mala fides, caprice, or extraneous considerations, writ relief to stop recovery was unavailable. Case-Laws Income Tax Mon, 15 Sep 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291622