https://www.taxtmi.com/caselaws?id=49416 The court held that the civil court lacked jurisdiction to entertain a suit for the refund of terminal tax collected by the municipality under the Punjab Municipal Act, 1911. It concluded that the Act provided a self-contained code with specific remedies for aggrieved parties, barring recourse to a civil court. The appellant's contentions regarding the classification of Sambhar salt and the adequacy of statutory remedies were dismissed, affirming the High Court's decision and dismissing the appeal with costs. 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 The court held that the civil court lacked jurisdiction to entertain a suit for the refund of terminal tax collected by the municipality under the Punjab Municipal Act, 1911. It concluded that the Act provided a self-contained code with specific remedies for aggrieved parties, barring recourse to a civil court. The appellant's contentions regarding the classification of Sambhar salt and the adequacy of statutory remedies were dismissed, affirming the High Court's decision and dismissing the appeal with costs. Case-Laws Income Tax Thu, 07 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49416