https://www.taxtmi.com/caselaws?id=49274 The Supreme Court allowed the appeal, determining that the enhancement of taxes by the Notified Area Committee exceeded constitutional limits, rendering it ultra vires and illegal. The Court held that the appellant's suit for the recovery of excess tax was maintainable, emphasizing the jurisdiction of civil courts in cases of constitutional violations over the exclusive remedies provided under the Central Provinces Municipalities Act, 1922. en-us Fri, 26 Mar 1965 00:00:00 +0530 Wed, 20 Aug 2014 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49274 The Supreme Court allowed the appeal, determining that the enhancement of taxes by the Notified Area Committee exceeded constitutional limits, rendering it ultra vires and illegal. The Court held that the appellant's suit for the recovery of excess tax was maintainable, emphasizing the jurisdiction of civil courts in cases of constitutional violations over the exclusive remedies provided under the Central Provinces Municipalities Act, 1922. Case-Laws Income Tax Fri, 26 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49274