https://www.taxtmi.com/caselaws?id=307544 Section 9A of the Code of Civil Procedure is mandatory when a jurisdictional objection is raised at the proper stage, but it cannot be revived after the matter has moved beyond that stage and issues have been framed under Order XIV Rule 2. Here, the objection was raised in the written statement and by a separate application, yet that application was recorded as not pressed, was never revived, and was not challenged for a long period while the parties proceeded on merits. The court held that a belated attempt to recast issues could not unsettle the proceedings, particularly where the civil court had already been permitted to examine the legality, correctness and propriety of the Collector's order. The jurisdictional challenge was rejected. en-us Mon, 16 Jan 2017 00:00:00 +0530 Thu, 20 Apr 2023 21:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307544 Section 9A of the Code of Civil Procedure is mandatory when a jurisdictional objection is raised at the proper stage, but it cannot be revived after the matter has moved beyond that stage and issues have been framed under Order XIV Rule 2. Here, the objection was raised in the written statement and by a separate application, yet that application was recorded as not pressed, was never revived, and was not challenged for a long period while the parties proceeded on merits. The court held that a belated attempt to recast issues could not unsettle the proceedings, particularly where the civil court had already been permitted to examine the legality, correctness and propriety of the Collector's order. The jurisdictional challenge was rejected. Case-Laws Indian Laws Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307544