Supreme Court of India
N.d.m.c v. Satish Chand (deceased) by Lr. Ram Chand
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What the Court ordered
In view of the aforesaid position in law, we are of the considered view that the civil suit filed by respondent challenging the assessment and demand of property tax by the appellant was clearly barred.
Judgment, page 9
From the headnote
Punjab Municipal Act, 1911-Sections 84 and 86-Assessment and levy of property tax-Suit for permanent injunction filed against demand of property tax-Held, statue provides specific remedy of appeal restraining a party from challenging assessment and levy of tax in any manner other than as provided under the Act-Suit clearly barred and not maintainable Code of Civil Procedure, 1908-Section 9. Code of Civil Procedure, 1908-Section 9-Jurisdiction of civil courts to try suits-Express bar present where relevant provision contained in a statute barring jurisdiction of civil courts-Implied bar
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