https://www.taxtmi.com/caselaws?id=49695 A taxpayer who voluntarily entered into and accepted a settlement with the Central Government cannot use a writ under Article 32 to annul statutory provisions or to recover amounts paid; where the grievance arises from a consensual arrangement the court held Article 32 is not the appropriate remedy. Allegations that consent was procured under pressure or that the statute is coercive raise questions of vitiation of consent and statute validity, but those matters must be established in an appropriate forum; accordingly the Article 32 petition was dismissed with costs. en-us Thu, 21 Oct 1954 00:00:00 +0530 Tue, 09 Sep 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49695 A taxpayer who voluntarily entered into and accepted a settlement with the Central Government cannot use a writ under Article 32 to annul statutory provisions or to recover amounts paid; where the grievance arises from a consensual arrangement the court held Article 32 is not the appropriate remedy. Allegations that consent was procured under pressure or that the statute is coercive raise questions of vitiation of consent and statute validity, but those matters must be established in an appropriate forum; accordingly the Article 32 petition was dismissed with costs. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49695