https://www.taxtmi.com/caselaws?id=29106 Civil jurisdiction was held barred where the taxing and revenue recovery statutes provided an adequate machinery to question liability and recovery, and the plaint sought only a bare declaration against certificate proceedings without challenging the assessment or using available statutory remedies. A partner of an unregistered, subsequently dissolved firm was also held liable for pre-dissolution income-tax dues of the firm, because the arrears related to the firm's assessed income and remained recoverable from the partners under the governing partnership and recovery law. The decree declaring the certificate proceedings void was set aside and the suit dismissed. en-us Fri, 07 May 1982 00:00:00 +0530 Wed, 10 Mar 2010 18:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29106 Civil jurisdiction was held barred where the taxing and revenue recovery statutes provided an adequate machinery to question liability and recovery, and the plaint sought only a bare declaration against certificate proceedings without challenging the assessment or using available statutory remedies. A partner of an unregistered, subsequently dissolved firm was also held liable for pre-dissolution income-tax dues of the firm, because the arrears related to the firm's assessed income and remained recoverable from the partners under the governing partnership and recovery law. The decree declaring the certificate proceedings void was set aside and the suit dismissed. Case-Laws Income Tax Fri, 07 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29106