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    <title>2002 (5) TMI 895 - ALLAHABAD HIGH COURT</title>
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    <description>A taxing statute that provides a complete machinery for assessment, appeal, and finality bars civil-court challenges to valuation, assessment, and liability except in the manner it prescribes. On that basis, the civil suit could not assail the levy of house tax, water tax, or sewerage tax, and the Jal Sansthan could rely on the municipal assessment where it had made no separate annual-value assessment. Interim injunction to stop recovery of quantified tax demands was also unavailable because no irreparable injury was shown. The refusal of interim relief was therefore sustained.</description>
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    <pubDate>Fri, 03 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 895 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=465893</link>
      <description>A taxing statute that provides a complete machinery for assessment, appeal, and finality bars civil-court challenges to valuation, assessment, and liability except in the manner it prescribes. On that basis, the civil suit could not assail the levy of house tax, water tax, or sewerage tax, and the Jal Sansthan could rely on the municipal assessment where it had made no separate annual-value assessment. Interim injunction to stop recovery of quantified tax demands was also unavailable because no irreparable injury was shown. The refusal of interim relief was therefore sustained.</description>
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      <pubDate>Fri, 03 May 2002 00:00:00 +0530</pubDate>
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