https://www.taxtmi.com/caselaws?id=40030 Interim restraint on recovery of municipal tax under Article 226 should not be granted as a routine measure because a levy is presumed valid until the challenge is decided and municipal revenue must remain available for civic functions. Where appropriate, the writ court should instead balance both sides by directing a workable interim arrangement, such as an undertaking to refund or adjust amounts if the levy is later struck down. Interim stay is justified only in exceptional circumstances after weighing prejudice to the challenger against the public interest in continued collection of revenue. en-us Fri, 06 Jan 1984 00:00:00 +0530 Thu, 30 Oct 2025 21:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40030 Interim restraint on recovery of municipal tax under Article 226 should not be granted as a routine measure because a levy is presumed valid until the challenge is decided and municipal revenue must remain available for civic functions. Where appropriate, the writ court should instead balance both sides by directing a workable interim arrangement, such as an undertaking to refund or adjust amounts if the levy is later struck down. Interim stay is justified only in exceptional circumstances after weighing prejudice to the challenger against the public interest in continued collection of revenue. Case-Laws Income Tax Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40030