https://www.taxtmi.com/caselaws?id=49699 Article 32 petitions challenging tax assessments, attachments and sales under the Taxation on Income (Investigation Commission) Act, 1947 are not maintainable because claims regarding imposition or collection of tax fall outside Article 32's remedial scope; Article 265's principle that tax may be levied or collected only by authority of law and the existence of statutory tax remedies preclude constitutional relief. The Court applied precedent excluding Article 31(1) remedies via Article 32 for tax assessments and found the impugned proceedings and recoveries concluded before petitioning; the petition was dismissed with costs in favour of the Revenue. 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 Article 32 petitions challenging tax assessments, attachments and sales under the Taxation on Income (Investigation Commission) Act, 1947 are not maintainable because claims regarding imposition or collection of tax fall outside Article 32's remedial scope; Article 265's principle that tax may be levied or collected only by authority of law and the existence of statutory tax remedies preclude constitutional relief. The Court applied precedent excluding Article 31(1) remedies via Article 32 for tax assessments and found the impugned proceedings and recoveries concluded before petitioning; the petition was dismissed with costs in favour of the Revenue. Case-Laws Income Tax Thu, 21 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49699