https://www.taxtmi.com/caselaws?id=441955 Writ petitions challenging municipal tax assessment orders were held not maintainable where the Maharashtra Municipal Corporations Act provided a statutory appeal under Section 406. The Court treated the assessment regime as a self-contained scheme and held that objections to the levy and manner of assessment, including factual disputes, could be examined in the appellate forum. The inability to deposit disputed tax for filing an appeal did not justify bypassing the alternate remedy, absent exceptional grounds for writ interference. The challenge to the vires of Section 152D was not decided on merits and was left open for appropriate consideration. The petitioners were directed to pursue the statutory appeal. en-us Thu, 10 Aug 2023 00:00:00 +0530 Mon, 21 Aug 2023 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441955 Writ petitions challenging municipal tax assessment orders were held not maintainable where the Maharashtra Municipal Corporations Act provided a statutory appeal under Section 406. The Court treated the assessment regime as a self-contained scheme and held that objections to the levy and manner of assessment, including factual disputes, could be examined in the appellate forum. The inability to deposit disputed tax for filing an appeal did not justify bypassing the alternate remedy, absent exceptional grounds for writ interference. The challenge to the vires of Section 152D was not decided on merits and was left open for appropriate consideration. The petitioners were directed to pursue the statutory appeal. Case-Laws VAT and Sales Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441955