Supreme Court of India
South Delhi Municipal Corporation & Anr. v. M/s. Today Homes and Infrastructure Pvt. Ltd. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the opinion that the Civil Court’s jurisdiction is impliedly barred for the following reasons: (i) There is no pre-existing liability of tax under Common L aw.
Judgment, page 12
From the headnote
Delhi Municipal Corporation Act, 1957: Maintainabil ity of civil suits in disputes pertaining to payment of tax under the Act – Held: Wherever a right or liability, not pre-existing in common law is created by a statute and that statute itself provides a machinery for enforcement of such right or liability, both th e right/liability and the remedy having been created uno flatu and a finality is intended to the result of the statutory proceedings, then, e ven in the absence of an exclusionary provision the jurisdicti on of the civil court is impliedly barred – Delhi Municipal Corporation Act,
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