https://www.taxtmi.com/caselaws?id=49416 A statutory terminal tax levy imposed under the Punjab Municipal Act, 1911, was held to be challengeable only through the Act's special appellate and reference machinery. A civil suit for refund could not be maintained where the complaint concerned an alleged wrong entry, classification, or higher rate applied within the statutory taxing scheme. Civil court jurisdiction remains available only if the municipality acts wholly outside the Act or beyond its statutory powers. A mere error in applying the correct rate to a commodity is an error within the statute and must be pursued under the prescribed remedies, not by civil proceedings. en-us Thu, 07 Mar 1963 00:00:00 +0530 Mon, 25 Aug 2014 19:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49416 A statutory terminal tax levy imposed under the Punjab Municipal Act, 1911, was held to be challengeable only through the Act's special appellate and reference machinery. A civil suit for refund could not be maintained where the complaint concerned an alleged wrong entry, classification, or higher rate applied within the statutory taxing scheme. Civil court jurisdiction remains available only if the municipality acts wholly outside the Act or beyond its statutory powers. A mere error in applying the correct rate to a commodity is an error within the statute and must be pursued under the prescribed remedies, not by civil proceedings. Case-Laws Income Tax Thu, 07 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49416