https://www.taxtmi.com/caselaws?id=25974 A broad statutory definition of "public demand" can validly extend to dues payable to the State Bank of India and nationalised banks, as recovery of such dues is treated as part of the procedural field and any incidental overlap with banking does not invalidate the provision under pith and substance. The challenge to Article 15 of Schedule I to the Bihar and Orissa Public Demands Recovery Act, 1914, therefore failed on legislative competence. The existence of statutory appeal, revision and review under the Act, including the limitation framework and deposit conditions, ordinarily bars resort to writ jurisdiction in revenue matters unless exceptional circumstances are shown; no such circumstance was established, so the writ petitions were not maintainable. en-us Fri, 02 May 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25974 A broad statutory definition of "public demand" can validly extend to dues payable to the State Bank of India and nationalised banks, as recovery of such dues is treated as part of the procedural field and any incidental overlap with banking does not invalidate the provision under pith and substance. The challenge to Article 15 of Schedule I to the Bihar and Orissa Public Demands Recovery Act, 1914, therefore failed on legislative competence. The existence of statutory appeal, revision and review under the Act, including the limitation framework and deposit conditions, ordinarily bars resort to writ jurisdiction in revenue matters unless exceptional circumstances are shown; no such circumstance was established, so the writ petitions were not maintainable. Case-Laws Indian Laws Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25974