https://www.taxtmi.com/caselaws?id=291772 A challenge to local cess under Section 79(iii) of the Madras Local Boards Act, 1920 was analysed on two points: civil court jurisdiction and the method of calculating annual rent value. The court stated that statutory finality attached to the Board of Revenue's decision did not, by itself, oust civil jurisdiction; exclusion must be express or arise by necessary implication, and a challenge to levy on an unlawful basis remained maintainable. On computation, Section 79(iii) was read according to its plain wording: actual rent governed lands held by tenants, while lands occupied by the landholder or otherwise rent-free were to be valued by reference to rents of similar neighbouring lands, without importing ryotwari concepts. en-us Thu, 20 Dec 1934 00:00:00 +0530 Tue, 24 Nov 2020 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291772 A challenge to local cess under Section 79(iii) of the Madras Local Boards Act, 1920 was analysed on two points: civil court jurisdiction and the method of calculating annual rent value. The court stated that statutory finality attached to the Board of Revenue's decision did not, by itself, oust civil jurisdiction; exclusion must be express or arise by necessary implication, and a challenge to levy on an unlawful basis remained maintainable. On computation, Section 79(iii) was read according to its plain wording: actual rent governed lands held by tenants, while lands occupied by the landholder or otherwise rent-free were to be valued by reference to rents of similar neighbouring lands, without importing ryotwari concepts. Case-Laws Indian Laws Thu, 20 Dec 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291772