https://www.taxtmi.com/caselaws?id=292604 A civil court may interfere with a municipal assessment where the challenge is that the authority acted beyond statutory power or in contravention of the Act; it cannot be excluded by a mere bar against objections to assessment when the complaint goes to jurisdiction. Under section 85 of the Bengal Municipal Act, the reference to a person's "circumstances and property within the Municipality" was construed to permit assessment on the full salary received within municipal limits, not merely on the amount actually spent there. The provision was not read as limiting tax to local expenditure or requiring deductions for personal or family outgoings. The municipal assessment was therefore treated as within statutory power. en-us Tue, 07 Apr 1908 00:00:00 +0530 Fri, 01 Jan 2021 11:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292604 A civil court may interfere with a municipal assessment where the challenge is that the authority acted beyond statutory power or in contravention of the Act; it cannot be excluded by a mere bar against objections to assessment when the complaint goes to jurisdiction. Under section 85 of the Bengal Municipal Act, the reference to a person's "circumstances and property within the Municipality" was construed to permit assessment on the full salary received within municipal limits, not merely on the amount actually spent there. The provision was not read as limiting tax to local expenditure or requiring deductions for personal or family outgoings. The municipal assessment was therefore treated as within statutory power. Case-Laws Indian Laws Tue, 07 Apr 1908 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292604