https://www.taxtmi.com/caselaws?id=292607 A municipal assessment under Section 85 had to be confined to the assessee's circumstances and property within the municipality; an assessment based wholly or partly on extraterritorial circumstances or property exceeded the statutory authority and was ultra vires to that extent. A civil suit did not lie merely to reduce a lawful assessment, but it was maintainable where the challenge was to the legality of the basis of assessment and the municipal action was beyond jurisdiction. Declaratory relief in civil court was therefore available. en-us Wed, 06 Jun 1900 00:00:00 +0521 Fri, 01 Jan 2021 11:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292607 A municipal assessment under Section 85 had to be confined to the assessee's circumstances and property within the municipality; an assessment based wholly or partly on extraterritorial circumstances or property exceeded the statutory authority and was ultra vires to that extent. A civil suit did not lie merely to reduce a lawful assessment, but it was maintainable where the challenge was to the legality of the basis of assessment and the municipal action was beyond jurisdiction. Declaratory relief in civil court was therefore available. Case-Laws Indian Laws Wed, 06 Jun 1900 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=292607