https://www.taxtmi.com/caselaws?id=49699 A petition under Article 32 challenging completed income-tax assessments and seeking restraint on recovery and sale of property was held not maintainable. The Court treated the grievance as one relating in substance to tax levy and collection, and held that Article 31(1) did not extend in the manner argued to such taxation matters. It further held that the protection against unlawful tax collection under Article 265 was not directly enforceable through Article 32 as a Part III remedy. On the special facts, the Court also declined discretionary writ relief, and no relief was granted. en-us Thu, 21 Oct 1954 00:00:00 +0530 Tue, 09 Sep 2014 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49699 A petition under Article 32 challenging completed income-tax assessments and seeking restraint on recovery and sale of property was held not maintainable. The Court treated the grievance as one relating in substance to tax levy and collection, and held that Article 31(1) did not extend in the manner argued to such taxation matters. It further held that the protection against unlawful tax collection under Article 265 was not directly enforceable through Article 32 as a Part III remedy. On the special facts, the Court also declined discretionary writ relief, and no relief was granted. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49699